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 17 2 2 10 164
A Framework for the Classification of Accounts Manipulations 0 0 0 0 4 7 26 63
A framework for the classification of accounts manipulations 2 2 5 591 4 6 24 1,775
Accounting for Brands - A Comparison Between IASC, France and Germany 0 0 0 0 0 0 0 10
Accounting for Stakeholders or Shareholders? The Case of R&D Reporting 0 0 1 27 1 2 12 71
Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices: an illustration of the difficulty of international harmonization 1 2 7 937 3 4 45 3,807
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments 0 0 0 41 2 2 7 263
An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets 0 0 0 0 1 1 17 35
An experiment in the economic consequences of additional disclosure: The case of the Fair Value of Unlisted Equity Investments 0 0 0 0 0 0 6 18
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 1 1 12 30
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 1 2 15 34
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 1 1 12 33
Analyse des déterminants de la compétence financière des conseils d'administration en France 0 0 0 0 0 0 4 15
Analyst coverage, earnings management and financial development: An international study 0 0 0 0 0 1 13 42
CCA et les indices de citations 0 0 0 0 0 1 6 10
Classification of Intangibles 0 0 0 0 1 3 20 1,003
Classification of Intangibles 0 0 0 0 1 2 12 51
Comptabilité créative 0 0 0 0 0 1 3 27
Corporate Fraud and Managers' Behavior: Evidence from the Press 0 0 0 0 5 8 17 57
Corporate Governance: une synthèse de la littérature 0 0 0 0 0 0 3 22
De l'importance des évaluateurs pour CCA 0 0 0 0 0 0 6 8
De la dénonciation à l’alerte éthique: histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social 0 0 0 0 3 4 10 15
De la politique éditoriale de CCA 0 0 0 0 0 0 4 5
De la qualité comptable: mesure et enjeux 3 4 11 143 11 33 106 877
De la qualité comptable: mesure et enjeux 0 0 0 0 2 2 10 31
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 0 0 1 7 27
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 0 0 1 9 33
Determinants of board members' financial expertise - Empirical evidence from France 0 0 0 0 0 1 8 35
Determinants of board members’ financial expertise – Empirical evidence from France 0 1 3 66 0 2 14 304
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 7 72 331 451
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 0 9 51
Differences between domestic accounting standards and IAS: measurement, determinants and implications 0 1 6 656 2 9 37 4,412
Differences from IAS: Measurement, Determinants and Implications 0 0 0 0 0 0 1 13
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 2 6 21
Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV) 0 0 0 0 0 1 6 29
Disclosure and determinants studies: An extension using the divisive clustering method (DIV) 0 0 0 0 1 1 9 33
Disclosure and determinants studies: an extension using the divisive clustering method (DIV) 0 0 0 90 0 0 5 452
Do Financial Analysts Curb Earnings Management ? International Evidence 0 0 0 0 1 1 4 24
Does Analyst Following Curb Earnings Management ? International Evidence 0 0 0 0 0 0 1 19
Does Analyst Following Curb Earnings Management? 1 4 9 470 5 14 36 1,897
Does Analyst Following Curb Earnings Management? International Evidence 0 0 0 0 0 2 6 30
Economic consequences of adopting English for annual reports 0 0 1 17 0 0 5 111
Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance 0 0 0 0 2 3 7 18
Etudes en comptabilité internationale 0 0 0 0 0 0 3 13
Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies 0 0 0 0 1 1 8 59
Income statements "by nature" and analysis of company performance: an application of US airlines companies 0 2 5 107 1 3 12 1,015
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 1 1 13 25
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 1 1 12 25
Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case 0 0 2 20 0 0 7 75
International differences in R&D disclosure practices: Evidence in a French and Canadian context 0 0 0 0 2 3 8 28
International differences in R&D disclosure practices: evidence in a French and Canadian context 2 3 8 210 6 9 26 990
International evidence on the impact of adopting English as an external reporting language 0 0 0 0 3 4 9 33
L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE 0 0 0 2 0 0 7 49
L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS 0 0 0 2 0 0 4 16
L'application du nouveau plan comptable en 1984 0 0 0 0 2 3 4 12
L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie 0 0 0 0 1 2 6 22
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 3 7 24
L'élaboration du tableau de financement 0 0 0 0 0 0 1 16
LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999 0 0 1 7 0 0 3 26
La compétence financière des conseils d'administration et de surveillance: mesure et déterminants 0 1 1 34 0 1 2 120
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 80 1 2 4 306
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 0 4 14
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 0 3 12
La revue de littérature: état de l’état de l’art 0 0 0 0 0 0 9 11
La référence à des normes 'alternatives' par les grands groupes français: une étude empirique sur la période 1985-1999 0 0 0 0 0 0 1 13
Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale 0 0 0 0 0 0 7 25
Le nouveau plan comptable en 1985: le point de vue des financiers 0 0 0 0 0 0 1 16
Le tableau de financement à l'ère des réformes 0 0 0 0 0 0 5 11
Les données empiriques de l’article de recherche 0 0 0 0 0 1 5 8
Managerial Risk Aversion and Accounting Conservatism 0 3 3 25 2 9 19 39
Managerial Risk Aversion and Accounting Conservatism 0 0 0 0 1 3 13 16
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 1 5 25 4 8 32 175
Non-Additivity in Accounting Valuation: Theory and Applications 1 1 3 12 1 1 7 21
Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets 0 0 0 28 1 3 18 132
Nothing like the Enron Affair could happen in France (!) 0 0 0 0 0 4 13 26
Nothing like the Enron affair could happen in France (!) 0 0 0 136 0 0 6 440
Nothing like the Enron affair could happen in France (!) 0 0 0 0 0 1 4 46
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 0 0 6 17
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 0 0 5 17
Principes comptables et information financière 0 0 0 0 0 0 4 19
Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 0 1 7
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 0 4 23
Qu'est-ce qu'une "bonne" contribution ? 0 0 0 0 0 0 5 6
R&D Productivty: an International Study 0 0 0 213 2 5 11 527
R&D productivity: an exploratory international study 0 0 0 0 0 1 8 19
R&D productivity: an international study 0 0 0 0 1 1 5 16
Really “Lost in translation”? The economic consequences of issuing an annual report in English 1 1 2 73 1 2 10 313
Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" 0 0 0 0 1 1 5 20
Survey of Financial Statement Analysis Courses in Europe and the United States 0 0 0 0 0 0 1 18
Survey of financial statement analysis courses in Europe and the United States 0 0 0 265 0 1 5 1,076
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 1 2 6 54 2 4 17 124
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 1 3 8 17
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 1 1 6 15
The Expansion of Non-Financial Reporting: An Exploratory Study 2 5 8 24 2 9 18 40
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 3 14
The economic consequences of increasing the international visibility of financial reports 0 0 0 9 1 1 7 71
The internationalization of financial statements presentation: an empirical study of french groups 0 0 0 133 0 0 7 687
The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 0 0 0 44 0 0 3 290
The role of managers' attitude in corporate fraud: Extending auditing standards 0 0 0 0 1 2 6 36
The role of managers’ behavior in corporate fraud 0 0 0 127 0 0 19 1,043
The usefulness of disclosing both direct and indirect cash flows: An empirical study 0 0 0 0 0 0 7 15
Timeliness and conservatism: Changes over time in the properties of accounting income in France 0 0 0 0 0 0 4 13
Too much Information kills the message: An experiment in the fair value of unlisted equity investments 0 0 0 0 0 0 2 11
Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model 0 0 4 46 1 4 18 223
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 0 1 3 16 35
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 176 0 2 7 613
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 0 1 11
Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry 0 0 0 0 1 2 8 33
Value Added Accounting in Germany and France 0 0 0 0 0 1 9 26
Why Do National GAAP Differ from IAS ? The Role of Culture 0 0 0 0 2 3 11 37
Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France 0 0 0 0 0 0 2 16
Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France 0 0 1 224 0 1 8 1,212
Why do you speak English (in your annual report)? 3 3 6 71 4 5 16 602
Why do you speak English (in your annual report)? 0 0 0 0 0 0 7 20
Why do you speak English (in your annual report)? 0 0 0 0 1 6 18 39
Total Working Papers 17 36 98 5,202 112 314 1,482 27,606


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 1 3 233 3 6 12 717
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis 0 0 2 3 1 1 10 12
Corporate Fraud and Managers’ Behavior: Evidence from the Press 1 1 5 22 4 6 25 144
Determinants of board members' financial expertise -- Empirical evidence from France 0 1 1 52 2 3 19 211
Differences between domestic accounting standards and IAS: Measurement, determinants and implications 2 3 10 168 6 11 41 713
Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) 0 1 2 74 0 4 16 319
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption 3 15 49 880 16 53 189 2,649
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility 0 0 2 2 1 1 6 6
International accounting education in Western Europe 0 0 0 68 0 1 6 455
International evidence on the impact of adopting English as an external reporting language 0 1 4 13 3 6 16 60
L'enseignement de la comptabilité internationale en Europe 0 0 0 0 0 0 2 3
L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale 0 0 0 1 0 0 2 10
La comptabilisation des marques: en France, en Allemagne et selon les règles de l'IASC 0 0 0 0 0 0 4 10
La gestion des données comptables: une revue de la littérature 0 0 0 5 8 14 29 67
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 1 2 6 12
La revue de littérature: état de l'état de l'art 0 0 0 0 0 0 5 22
Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France 0 0 1 60 2 3 29 925
Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D 0 0 1 134 1 4 31 943
Letter from the Editor: Why Are Papers Desk Rejected at ? 0 0 0 2 0 0 14 32
Letter from the Incoming Editor of the European Accounting Review 0 1 1 2 0 4 11 25
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 0 2 5 3 5 14 37
Non-financial information: State of the art and research perspectives based on a bibliometric study 0 0 1 3 1 1 9 27
Non‐additivity in Accounting Valuation: Theory and Applications 0 0 1 3 1 1 6 13
Nothing like the Enron affair could happen in France (!) 0 0 0 10 0 0 1 64
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 1 51 0 0 8 302
R&D productivity: an exploratory international study 0 0 0 13 0 0 5 69
Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups 0 0 0 53 0 0 4 268
Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" 0 0 0 39 2 2 3 173
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 0 0 1 1 0 1 7 17
The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades 0 0 0 3 1 3 8 21
The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards 0 0 0 10 0 1 1 88
The expansion of non-financial reporting: an exploratory study 0 0 1 4 1 3 9 24
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 6 100 6 14 46 550
Vingt ans d'harmonisation comptable internationale 0 0 0 1 1 1 5 21
Why do national GAAP differ from IAS? The role of culture 1 2 5 196 3 5 14 555
Why do you speak English (in your annual report)? 1 2 4 51 4 5 11 225
Éditorial 0 0 0 0 0 0 2 6
Éditorial 0 1 1 1 0 1 2 5
Éditorial. CCA et les indices de citations 0 0 1 1 0 0 4 10
Éditorial. Cadre théorique versus contribution théorique 0 0 0 0 0 1 6 10
Éditorial. De l'importance des évaluateurs pour CCA 0 0 0 0 0 0 0 4
Éditorial. De la politique éditoriale de CCA 0 0 0 0 0 0 1 5
Éditorial. Les causes de rejet des articles au deuxième tour 0 0 0 0 0 0 4 9
Éditorial. Les causes de rejet des articles au premier tour 0 0 0 0 1 1 7 11
Éditorial. Les données empiriques de l'article de recherche 0 0 0 0 0 0 1 6
Éditorial. Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 0 0 1 5
Éditorial. Qu'est-ce qu'un « bon article » ? 0 0 0 1 1 1 4 10
Éditorial. Qu'est-ce qu'une « bonne » contribution ? 0 0 0 0 1 3 8 17
Éditorial. Recyclage, autoplagiat... et plus si impunité ? 0 0 0 0 0 0 3 16
‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups 0 0 0 19 1 1 2 107
Total Journal Articles 8 29 105 2,284 75 169 669 10,010


Statistics updated 2020-05-04