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 1 2 2 181
A Framework for the Classification of Accounts Manipulations 0 0 0 0 0 6 14 166
A framework for the classification of accounts manipulations 0 0 1 617 1 6 16 1,885
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 1 6 10 105
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 1 1 8 3,910
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments 0 0 0 42 0 3 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 1 1 2 40
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 1 1 5 39
An explanation of the nature of internally generated goodwill based on aggregation of interacting assets 0 0 0 0 0 1 3 39
Analyse des déterminants de la compétence financière des conseils d'administration en France 0 0 0 0 0 1 2 24
Analyst coverage, earnings management and financial development: An international study 0 0 0 0 0 6 19 80
Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research 0 0 0 0 0 3 4 6
CCA et les indices de citations 0 0 0 0 0 0 0 16
Classification of Intangibles 0 0 0 0 0 1 4 86
Classification of Intangibles 0 0 0 0 0 2 10 1,082
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 0 0 0 0 0 2 17
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts 0 0 2 4 1 2 8 11
Comptabilité créative 0 0 0 0 0 1 7 46
Corporate Fraud and Managers' Behavior: Evidence from the Press 0 0 0 0 1 4 7 107
Corporate Governance: une synthèse de la littérature 0 0 0 0 1 2 5 47
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 0 1 1 9
De la qualité comptable: mesure et enjeux 0 0 0 170 0 3 8 1,102
De la qualité comptable: mesure et enjeux 0 0 0 0 0 0 0 39
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 1 8 11 12
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric 0 0 0 0 1 10 12 49
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 0 0 1 3 43
Determinants of Board Members Financial Expertise - Empirical Evidence from France 0 0 0 1 0 2 3 36
Determinants of board members' financial expertise - Empirical evidence from France 0 0 0 0 0 4 7 67
Determinants of board members’ financial expertise – Empirical evidence from France 0 0 1 69 0 7 13 338
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 4 7 851
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications 0 0 0 0 0 7 11 88
Differences between domestic accounting standards and IAS: measurement, determinants and implications 0 1 1 663 0 6 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 1 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 2 3 5 47
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 4 5 5
Disclosures about key value drivers in M&A announcement press releases: An exploratory study 0 0 0 0 0 1 1 6
Do Financial Analysts Curb Earnings Management ? International Evidence 0 0 0 0 1 5 6 39
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 0 0 0 0 0 3 8 70
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility 0 0 0 1 0 1 9 11
Does Analyst Following Curb Earnings Management ? International Evidence 0 0 0 0 0 0 2 36
Does Analyst Following Curb Earnings Management? 0 0 1 495 1 10 23 2,044
Does Analyst Following Curb Earnings Management? International Evidence 0 0 0 0 0 2 3 59
Economic consequences of adopting English for annual reports 0 0 0 17 0 5 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 3 7 28
Etudes en comptabilité internationale 0 0 0 0 1 2 2 18
Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies 0 0 0 0 0 4 4 88
Income statements "by nature" and analysis of company performance: an application of US airlines companies 0 0 1 114 0 3 5 1,067
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 0 1 30
Information and trust in financial decision making: Insights from the Madoff case 0 0 0 0 0 0 1 35
Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case 0 0 3 27 2 4 9 98
International differences in R&D disclosure practices: Evidence in a French and Canadian context 0 0 0 0 0 1 5 64
International differences in R&D disclosure practices: evidence in a French and Canadian context 0 0 1 221 1 3 6 1,043
International evidence on the impact of adopting English as an external reporting language 0 0 0 0 0 2 5 56
L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE 0 0 0 4 0 3 3 64
L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS 0 0 0 2 1 2 6 27
L'application du nouveau plan comptable en 1984 0 0 0 0 0 0 1 22
L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie 0 0 0 0 0 2 4 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 0 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 1 2 2 39
La compétence financière des conseils d'administration et de surveillance: mesure et déterminants 0 0 0 35 0 2 5 142
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 87 0 1 4 334
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 1 9 48
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 0 0 0 0 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 0 1 1 17
Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale 0 0 0 0 0 2 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 1 17
Managerial Risk Aversion and Accounting Conservatism 0 0 0 0 1 3 11 53
Managerial Risk Aversion and Accounting Conservatism 0 0 0 48 0 4 9 165
Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud 0 0 1 41 2 6 19 291
Name and Shame: A Comparative and International Analysis of Whistleblowing Laws 0 1 3 9 1 9 22 27
Non-Additivity in Accounting Valuation: Theory and Applications 0 0 0 12 3 5 13 50
Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets 0 0 0 31 1 2 3 146
Nothing like the Enron Affair could happen in France (!) 0 0 0 0 0 3 8 44
Nothing like the Enron affair could happen in France (!) 0 0 0 0 0 3 11 64
Nothing like the Enron affair could happen in France (!) 0 0 0 136 2 9 11 465
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 0 6 8 29
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 0 1 2 5 26
Pessimistic Target Prices by Short Sellers 1 1 3 3 1 8 17 22
Pessimistic Target Prices by Short Sellers 1 1 1 1 2 6 11 15
Principes comptables et information financière 0 0 0 0 0 0 0 28
Préserver et accroître une ressource rare: les réviseurs 0 0 0 0 1 1 1 11
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 1 11 16 563
R&D productivity: an exploratory international study 0 0 0 0 0 0 10 40
R&D productivity: an international study 0 0 0 0 1 2 10 50
Really “Lost in translation”? The economic consequences of issuing an annual report in English 1 1 1 78 1 5 8 351
Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture" 0 0 0 0 0 4 9 35
Shaping collective action in financial markets through popular expertise 0 0 0 0 0 5 9 9
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 0 8 8 3 10 21 21
Some Seem to Know 0 0 0 0 0 0 4 8
Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks 0 0 2 2 1 5 9 13
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 0 2 1,089
The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud 0 0 1 64 1 7 13 165
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 0 1 8 36
The Economic Consequences of Increasing the International Visibility of Financial Reports 0 0 0 0 0 3 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 1 4 8 86
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 1 1 2 21
The economic consequences of increasing the international visibility of financial reports 0 0 0 11 0 0 7 89
The internationalization of financial statements presentation: an empirical study of french groups 0 0 0 136 0 2 4 701
The recognition of football players in the balance sheet 0 1 1 1 2 12 20 20
The recognition of football players in the balance sheet 0 0 0 0 4 5 14 14
The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999 0 0 0 44 0 6 8 309
The role of managers' attitude in corporate fraud: Extending auditing standards 0 0 0 0 1 4 8 62
The role of managers’ behavior in corporate fraud 0 0 0 127 0 5 13 1,185
The usefulness of disclosing both direct and indirect cash flows: An empirical study 0 0 0 0 0 0 3 44
Timeliness and conservatism: Changes over time in the properties of accounting income in France 0 0 0 0 0 1 2 20
Too much Information kills the message: An experiment in the fair value of unlisted equity investments 0 0 0 0 0 1 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 0 5 11 248
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model 0 0 0 177 1 2 4 636
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 1 4 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 3 7 24
Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry 0 0 0 0 0 2 3 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 2 4 67
Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France 0 0 0 0 0 0 3 22
Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France 0 0 0 224 0 3 4 1,231
Why do you speak English (in your annual report)? 0 0 0 73 1 5 6 630
Why do you speak English (in your annual report)? 0 0 0 0 0 3 6 79
Why do you speak English (in your annual report)? 0 0 0 0 0 4 7 46
Total Working Papers 3 6 34 5,459 56 387 865 31,550

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 0 5 763
Accounts Manipulation: A Literature Review and Proposed Conceptual Framework 0 1 11 35 0 5 35 96
Audit financier et contrôle interne. L'apport de la loi Sarbanes-Oxley 0 1 5 18 1 2 15 86
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research 1 1 1 2 1 2 7 13
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis 0 1 1 6 2 6 12 62
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts 0 1 6 10 1 9 19 39
Corporate Fraud and Managers’ Behavior: Evidence from the Press 0 0 0 29 2 4 13 221
Determinants of board members' financial expertise -- Empirical evidence from France 0 0 1 66 2 8 14 294
Differences between domestic accounting standards and IAS: Measurement, determinants and implications 0 1 2 208 0 3 11 847
Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV) 1 1 3 79 2 6 13 349
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study 1 1 2 4 1 5 8 23
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption 0 3 8 988 0 7 39 3,058
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility 0 1 1 28 1 6 13 128
Gouvernance des revues 0 0 1 3 1 4 8 14
International accounting disharmony: the case of intangibles 0 0 1 3 0 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 0 6 18 149
L'enseignement de la comptabilité internationale en Europe 0 0 0 0 0 0 2 2
L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale 0 0 0 1 0 4 8 11
La comptabilisation des marques: en France, en Allemagne et selon les règles de l'IASC 0 0 0 1 0 1 8 12
La gestion des données comptables: une revue de la littérature 0 0 1 11 0 1 12 51
La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences 0 1 2 2 2 6 11 24
La revue de littérature: état de l'état de l'art 0 1 1 2 0 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 1 6 965
Letter from the Editor: Why Are Papers Desk Rejected at ? 0 0 0 3 3 6 11 62
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 1 1 2 17 3 12 23 149
Non-financial information: State of the art and research perspectives based on a bibliometric study 0 0 1 22 3 7 13 84
Non‐additivity in Accounting Valuation: Theory and Applications 0 0 0 6 0 4 8 46
Nothing like the Enron affair could happen in France (!) 0 0 0 10 0 2 8 80
Observations on measuring the differences between domestic accounting standards and IAS: A reply 0 0 0 52 0 3 5 322
R&D productivity: an exploratory international study 1 1 1 16 1 1 8 89
Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups 0 0 0 54 1 3 7 281
Rent extraction amid borrowers’ adversity: evidence from activist short sellers’ attacks 0 0 0 0 1 4 6 6
Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" 0 0 0 39 1 4 11 200
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 0 0 1 1 5 15 36 36
Sustainability Reporting: Is Convergence Possible? 3 6 16 27 7 16 38 68
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 0 1 9 1 2 6 51
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 6 13 22 97
Timeliness and conservatism 0 0 0 0 0 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 1 2 20 676
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 5 14 663
Why do you speak English (in your annual report)? 0 0 1 56 3 8 12 258
Éditorial 0 0 0 0 0 1 5 7
Éditorial 0 0 0 0 0 2 4 4
Éditorial. CCA et les indices de citations 0 0 0 1 0 1 1 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 2 4 5
Éditorial. De la politique éditoriale de CCA 0 0 0 0 0 0 2 9
Éditorial. Les causes de rejet des articles au deuxième tour 0 0 0 0 1 1 4 8
Éditorial. Les causes de rejet des articles au premier tour 0 0 0 4 0 1 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 0 1 3 6
Éditorial. Qu'est-ce qu'une « bonne » contribution ? 0 0 1 1 0 1 5 9
Éditorial. Recyclage, autoplagiat... et plus si impunité ? 0 0 0 1 1 3 4 10
‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups 0 0 0 21 0 2 7 123
Total Journal Articles 8 23 81 2,772 56 229 612 12,202

logo

LogEc Home

Top Working Papers
Top Journal Articles
Top Books
Top Chapters
Top Software Items

Top Authors

Top Working Paper series and Journals

About LogEc

Authors with papers registered in the RePEc Author Service.

Register yourself as an author or register more papers in the RePEc Author Service.

Authors with no registered papers

RePEc
LogEc provides access and usage statistics for services based on the RePEc data set.

Örebro UniversityLogEc is hosted by the Örebro University School of Business.

Questions or comments? Please see our explanation of how the statistics are collected or e-mail

Since October 2025, abstract view statistics are potentially heavily influenced by traffic from AI bots and tools that we could not eliminate despite our best efforts.

Statistics updated 2026-04-09