Access Statistics for Hervé Stolowy

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
" CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE 0 0 0 18 0 1 1 180
A Framework for the Classification of Accounts Manipulations 0 0 0 0 1 8 14 166
A framework for the classification of accounts manipulations 0 1 1 617 1 9 15 1,884
Accounting for Brands - A Comparison Between IASC, France and Germany 0 0 0 0 0 0 0 18
Accounting for Stakeholders or Shareholders? The Case of R&D Reporting 0 0 1 33 2 6 9 104
Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices: an illustration of the difficulty of international harmonization 0 0 1 944 0 1 7 3,909
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments 0 0 0 42 0 4 5 274
An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets 0 0 0 0 0 0 3 45
An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments 0 0 0 0 0 2 6 37
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 0 4 38
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 1 3 39
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 1 1 39
Analyse des déterminants de la compétence financière des conseils d'administration en France 0 0 0 0 1 2 2 24
Analyst coverage, earnings management and financial development: An international study 0 0 0 0 1 13 19 80
Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research 0 0 0 0 1 3 4 6
CCA et les indices de citations 0 0 0 0 0 0 0 16
Classification of Intangibles 0 0 0 0 1 4 10 1,082
Classification of Intangibles 0 0 0 0 1 1 4 86
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 0 2 4 0 2 7 10
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 0 0 0 0 0 2 17
Comptabilité créative 0 0 0 0 1 4 7 46
Corporate Fraud and Managers' Behavior: Evidence from the Press 0 0 0 0 2 4 6 106
Corporate Governance: une synthèse de la littérature 0 0 0 0 0 1 4 46
De l'importance des évaluateurs pour CCA 0 0 0 0 0 1 1 12
De la dénonciation à l’alerte éthique: histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social 0 0 0 0 0 0 2 31
De la politique éditoriale de CCA 0 0 0 0 1 1 1 9
De la qualité comptable: mesure et enjeux 0 0 0 0 0 0 0 39
De la qualité comptable: mesure et enjeux 0 0 0 170 0 5 9 1,102
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 1 8 10 11
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 2 9 11 48
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 1 0 3 3 36
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 0 0 1 4 43
Determinants of board members' financial expertise - Empirical evidence from France 0 0 0 0 1 4 8 67
Determinants of board members’ financial expertise – Empirical evidence from France 0 0 1 69 1 8 13 338
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 5 8 851
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 4 8 11 88
Differences between domestic accounting standards and IAS: measurement, determinants and implications 0 1 1 663 3 8 10 4,456
Differences from IAS: Measurement, Determinants and Implications 0 0 0 0 0 3 3 25
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 5 8 44
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 2 4 33
Disclosure and determinants studies: An extension using the divisive clustering method (DIV) 0 0 0 0 0 1 3 45
Disclosure and determinants studies: an extension using the divisive clustering method (DIV) 0 0 0 96 0 1 4 469
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study 0 0 0 0 1 3 4 4
Disclosures about key value drivers in M&A announcement press releases: An exploratory study 0 0 0 0 1 1 1 6
Do Financial Analysts Curb Earnings Management ? International Evidence 0 0 0 0 1 4 5 38
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 0 0 0 0 2 5 8 70
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 0 0 0 1 0 4 9 11
Does Analyst Following Curb Earnings Management ? International Evidence 0 0 0 0 0 1 2 36
Does Analyst Following Curb Earnings Management? 0 0 2 495 3 12 23 2,043
Does Analyst Following Curb Earnings Management? International Evidence 0 0 0 0 0 3 3 59
Economic consequences of adopting English for annual reports 0 0 0 17 2 8 16 131
Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance 0 0 0 0 0 4 7 28
Etudes en comptabilité internationale 0 0 0 0 0 1 1 17
Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies 0 0 0 0 2 4 4 88
Income statements "by nature" and analysis of company performance: an application of US airlines companies 0 1 1 114 0 5 5 1,067
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 0 1 35
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 0 1 30
Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case 0 0 3 27 0 2 7 96
International differences in R&D disclosure practices: Evidence in a French and Canadian context 0 0 0 0 0 2 6 64
International differences in R&D disclosure practices: evidence in a French and Canadian context 0 0 1 221 0 3 5 1,042
International evidence on the impact of adopting English as an external reporting language 0 0 0 0 2 2 5 56
L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE 0 0 0 4 1 3 3 64
L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS 0 0 0 2 0 2 5 26
L'application du nouveau plan comptable en 1984 0 0 0 0 0 1 1 22
L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie 0 0 0 0 1 2 6 42
L'intégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie / The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The User's Opinion 0 0 0 0 0 1 6 42
L'élaboration du tableau de financement 0 0 0 0 0 1 1 26
LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999 0 0 0 9 0 1 1 38
La compétence financière des conseils d'administration et de surveillance: mesure et déterminants 0 0 0 35 1 3 5 142
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 4 9 48
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 87 0 1 5 334
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 2 2 4 22
La revue de littérature: état de l’état de l’art 0 0 0 0 0 0 1 27
La référence à des normes 'alternatives' par les grands groupes français: une étude empirique sur la période 1985-1999 0 0 0 0 1 1 1 17
Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale 0 0 0 0 1 3 4 38
Le nouveau plan comptable en 1985: le point de vue des financiers 0 0 0 0 0 1 1 35
Le tableau de financement à l'ère des réformes 0 0 0 0 0 0 1 15
Les données empiriques de l’article de recherche 0 0 0 0 0 1 2 17
Managerial Risk Aversion and Accounting Conservatism 0 0 0 48 0 7 10 165
Managerial Risk Aversion and Accounting Conservatism 0 0 0 0 2 3 10 52
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 1 2 41 0 7 20 289
Name and Shame: A Comparative and International Analysis of Whistleblowing Laws 1 1 3 9 3 10 21 26
Non-Additivity in Accounting Valuation: Theory and Applications 0 0 0 12 1 6 10 47
Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets 0 0 0 31 0 1 2 145
Nothing like the Enron Affair could happen in France (!) 0 0 0 0 1 3 8 44
Nothing like the Enron affair could happen in France (!) 0 0 0 136 0 8 10 463
Nothing like the Enron affair could happen in France (!) 0 0 0 0 2 8 11 64
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 1 7 8 29
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 1 4 4 25
Pessimistic Target Prices by Short Sellers 0 0 0 0 2 6 9 13
Pessimistic Target Prices by Short Sellers 0 1 2 2 4 8 19 21
Principes comptables et information financière 0 0 0 0 0 0 1 28
Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 0 0 10
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 2 5 34
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 1 2 15
R&D Productivty: an International Study 0 0 0 214 2 13 15 562
R&D productivity: an exploratory international study 0 0 0 0 0 10 10 40
R&D productivity: an international study 0 0 0 0 1 3 9 49
Really “Lost in translation”? The economic consequences of issuing an annual report in English 0 0 0 77 0 5 7 350
Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" 0 0 0 0 1 7 9 35
Shaping collective action in financial markets through popular expertise 0 0 0 0 2 5 9 9
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 0 8 8 0 8 18 18
Some Seem to Know 0 0 0 0 0 0 6 8
Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks 0 0 2 2 0 4 10 12
Survey of Financial Statement Analysis Courses in Europe and the United States 0 0 0 0 0 1 3 31
Survey of financial statement analysis courses in Europe and the United States 0 0 0 267 0 1 2 1,089
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 0 0 1 64 1 6 14 164
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 0 2 8 36
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 1 4 5 29
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades 0 0 0 0 0 1 1 3
The Expansion of Non-Financial Reporting: An Exploratory Study 0 0 0 34 0 5 7 85
The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale - cahier bilingue 0 0 0 0 0 0 1 20
The economic consequences of increasing the international visibility of financial reports 0 0 0 11 0 2 7 89
The internationalization of financial statements presentation: an empirical study of french groups 0 0 0 136 1 4 4 701
The recognition of football players in the balance sheet 1 1 1 1 2 11 18 18
The recognition of football players in the balance sheet 0 0 0 0 0 2 10 10
The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 0 0 0 44 2 7 8 309
The role of managers' attitude in corporate fraud: Extending auditing standards 0 0 0 0 2 3 7 61
The role of managers’ behavior in corporate fraud 0 0 0 127 2 5 16 1,185
The usefulness of disclosing both direct and indirect cash flows: An empirical study 0 0 0 0 0 1 3 44
Timeliness and conservatism: Changes over time in the properties of accounting income in France 0 0 0 0 0 2 2 20
Too much Information kills the message: An experiment in the fair value of unlisted equity investments 0 0 0 0 0 2 3 19
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model 0 0 0 49 2 7 12 248
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 1 177 0 3 4 635
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 0 0 3 6 62
Une illustration des difficultés de l'harmonisation internationale: la comptabilisation des marques en France, en Allemagne et selon les règles de l'IASC 0 0 0 0 0 5 7 24
Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry 0 0 0 0 1 3 4 56
Value Added Accounting in Germany and France 0 0 0 0 0 2 3 54
Why Do National GAAP Differ from IAS ? The Role of Culture 0 0 0 0 0 3 4 67
Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France 0 0 0 0 0 2 3 22
Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France 0 0 0 224 1 3 4 1,231
Why do you speak English (in your annual report)? 0 0 0 0 0 5 7 46
Why do you speak English (in your annual report)? 0 0 0 0 0 4 6 79
Why do you speak English (in your annual report)? 0 0 0 73 1 5 5 629
Total Working Papers 2 7 34 5,456 85 471 842 31,494

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization 0 0 1 247 0 2 5 763
Accounts Manipulation: A Literature Review and Proposed Conceptual Framework 0 4 12 35 1 16 37 96
Audit financier et contrôle interne. L'apport de la loi Sarbanes-Oxley 0 1 5 18 0 1 14 85
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research 0 0 0 1 0 6 6 12
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis 0 1 1 6 2 5 10 60
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts 1 2 6 10 2 10 18 38
Corporate Fraud and Managers’ Behavior: Evidence from the Press 0 0 0 29 0 9 11 219
Determinants of board members' financial expertise -- Empirical evidence from France 0 0 2 66 1 8 13 292
Differences between domestic accounting standards and IAS: Measurement, determinants and implications 0 1 2 208 1 6 12 847
Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) 0 0 2 78 0 5 11 347
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study 0 0 1 3 2 4 7 22
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption 1 4 8 988 4 10 39 3,058
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility 1 1 1 28 3 8 13 127
Gouvernance des revues 0 0 1 3 2 3 7 13
International accounting disharmony: the case of intangibles 0 0 1 3 1 2 5 8
International accounting education in Western Europe 0 0 0 69 0 0 1 463
International evidence on the impact of adopting English as an external reporting language 0 1 2 38 3 9 18 149
L'enseignement de la comptabilité internationale en Europe 0 0 0 0 0 1 2 2
L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale 0 0 0 1 1 5 8 11
La comptabilisation des marques: en France, en Allemagne et selon les règles de l'IASC 0 0 0 1 0 4 8 12
La gestion des données comptables: une revue de la littérature 0 0 1 11 0 4 12 51
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 1 1 2 2 1 4 10 22
La revue de littérature: état de l'état de l'art 1 1 1 2 2 5 7 19
Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France 0 0 0 63 0 3 3 952
Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D 0 0 0 136 0 3 7 965
Letter from the Editor: Why Are Papers Desk Rejected at ? 0 0 0 3 0 3 8 59
Letter from the Incoming Editor of the European Accounting Review 0 0 0 3 0 1 1 35
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 1 1 16 4 11 20 146
Non-financial information: State of the art and research perspectives based on a bibliometric study 0 1 1 22 2 5 11 81
Non‐additivity in Accounting Valuation: Theory and Applications 0 0 0 6 0 6 8 46
Nothing like the Enron affair could happen in France (!) 0 0 0 10 0 7 8 80
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 52 1 4 5 322
R&D productivity: an exploratory international study 0 0 0 15 0 4 7 88
Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups 0 0 0 54 0 5 6 280
Rent extraction amid borrowers’ adversity: evidence from activist short sellers’ attacks 0 0 0 0 1 5 5 5
Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" 0 0 0 39 0 5 10 199
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 0 1 1 2 13 31 31
Sustainability Reporting: Is Convergence Possible? 2 4 13 24 6 12 32 61
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 0 0 1 5 0 2 6 38
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades 0 1 1 9 1 2 5 50
The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards 0 0 0 10 0 3 3 91
The expansion of non-financial reporting: an exploratory study 0 0 1 15 2 8 16 91
Timeliness and conservatism 0 0 0 0 2 2 6 9
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 4 125 0 2 21 675
Vingt ans d'harmonisation comptable internationale 0 0 0 1 0 1 1 5
Why do national GAAP differ from IAS? The role of culture 0 0 1 224 1 6 13 662
Why do you speak English (in your annual report)? 0 1 1 56 1 7 9 255
Éditorial 0 0 0 0 1 2 4 4
Éditorial 0 0 0 0 0 1 5 7
Éditorial. CCA et les indices de citations 0 0 1 1 0 1 2 4
Éditorial. Cadre théorique versus contribution théorique 0 0 0 0 0 1 3 3
Éditorial. De l'importance des évaluateurs pour CCA 0 0 0 0 1 1 3 4
Éditorial. De la politique éditoriale de CCA 0 0 0 0 0 1 2 9
Éditorial. Les causes de rejet des articles au deuxième tour 0 0 0 0 0 0 3 7
Éditorial. Les causes de rejet des articles au premier tour 0 0 0 4 1 2 7 13
Éditorial. Les données empiriques de l'article de recherche 0 0 0 0 0 0 1 2
Éditorial. Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 1 4 4
Éditorial. Qu'est-ce qu'un « bon article » ? 0 0 0 0 1 1 3 6
Éditorial. Qu'est-ce qu'une « bonne » contribution ? 0 0 1 1 0 3 5 9
Éditorial. Recyclage, autoplagiat... et plus si impunité ? 0 0 0 1 0 2 3 9
‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups 0 0 0 21 1 4 7 123
Total Journal Articles 7 25 76 2,764 54 267 568 12,146

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Statistics updated 2026-03-04