Publications
Last update:October 25, 2023
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Articles in English
Breaking incommensurability boundaries? On the production and publication of inter-paradigmatic research NEW
Qualitative Research in Accounting and Management, 20(5), 2023, 675-694, (in coll. with Yves Gendron and Luc Paugam)
Sustainability reporting: Is convergence possible? (Taylor & Francis) NEW
Sustainability reporting: Is convergence possible? (SSRN) NEW
Accounting in Europe, 2023, 20 (2): 139-165 (in coll. with Luc Paugam)
Name and shame: A comparative and international analysis of whistleblowing laws NEW
Journal of Business Law, 2022, vol. 5, pp. 357-382 (in coll. with Nicole Stolowy).
Competing for narrative authority in capital markets: activist short sellers vs. financial analysts.
Accounting, Organizations and Society, 100, article 101334, 2022 (in coll. with Luc Paugam and Yves Gendron)
Disclosures about key value drivers in M&A announcement press releases: An exploratory study
Abacus, 58 (1), 2022, 62-104 (in coll. with Andrei Filip, Gerald J. Lobo and Luc Paugam)
Deploying narrative economics to understand financial market dynamics: an analysis of activist short sellers’ rhetoric
Contemporary Accounting Research, 38(3), 2021, 1809-1848 (in coll. with Luc Paugam and Yves Gendron).
Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR visibility
Strategic Management Journal, 40(9), 2019, 1471-1490 (in coll. with Rodolphe Durand and Luc Paugam)
Building the legitimacy of whistleblowers: A multi-case discourse analysis
Contemporary Accounting Research, 36(1), 2019, 7-49 (in coll. with Yves Gendron, Jodie Moll and Luc Paugam).
Non-additivity in accounting valuation: Theory and applications
Abacus, 54(3), 2018, 381-416 (in coll. with L. Paugam, and J.F. Casta).
The expansion of non-financial reporting: An exploratory study
Accounting and Business Research, 48(5), 2018, 525-548. (in coll. with L. Paugam).
Media bias and the persistence of the expectation gap: An analysis of press articles on corporate fraud
Journal of Business Ethics, 144(3), 2017, 637-659 (in coll. with J. Cohen, Y. Ding and C. Lesage).
The effect of business and financial market cycles on credit ratings: Evidence from the last two decades
Abacus, 53 (1), 2017, 59-93 (in coll. with G. Lobo, L. Paugam, and P. Astolfi).
Non-financial information: State of the art and research perspectives based on a bibliometric study
Comptabilité – Contrôle - Audit, 21 (3), 2015, 15-92 (in coll. with M. Erkens and L. Paugam).
International evidence on the impact of adopting English as an external reporting language
Journal of International Business Studies, 46 (2), 2015, 180-205 (in coll. with T. Jeanjean, M. Erkens and T. Yohn).
The construction of a trustworthy investment opportunity: Insights from the Madoff fraud
Contemporary Accounting Research, 31 (2), 2014, 354-397 (in coll. with M. Messner, T. Jeanjean and R. Baker).
Analyst coverage, earnings management and financial development: An international study
Journal of Accounting and Public Policy, 32 (1), 2013, 1-25 (in coll. with F. Degeorge, Y. Ding and T. Jeanjean).
Corporate fraud and managers’ behavior: Evidence from the press
Journal of Business Ethics, 95 (Supplement 2), 2010, 271-315 (in coll. with J. Cohen, Y. Ding and C. Lesage). Republished in: Entrepreneurship, Governance and Ethics (Editors: Cressy, Robert, Cumming, Douglas, Mallin, Christine). Springer, 2012, 155-199.
Why do you speak English (in your annual report)?
The International Journal of Accounting, 45 (2), 2010, 200-223 (in coll. with T. Jeanjean and C. Lesage).
Determinants of board members’ financial expertise: Empirical evidence from France
The International Journal of Accounting, Vol. 44, No. 4, 2009, 378-402 (in coll. with T. Jeanjean).
Observations on measuring the differences between domestic accounting standards and IAS: A reply
Journal of Accounting and Public Policy, 28 (2), 2009, 154-161 (in coll. with Y. Ding and T. Jeanjean).
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
Journal of Accounting and Public Policy, 27 (6), 2008, 480-494 (in coll. with T. Jeanjean).
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
Accounting, Organizations and Society, 33 (7-8), 2008, 718-755 (in coll. with Ding and J. Richard).
The impact of firms’ internationalization on financial statement presentation: Some French evidence
Advances in Accounting, incorporating Advances in International Accounting, 24, 2008, 145-156 (in coll. with Ding and T. Jeanjean).
Identifying and coping with balance sheet differences: a comparative analysis of U.S., Chinese, and French oil and gas firms using the ‘statement of financial structure’
Issues in Accounting Education, 22 (4), 2007, 591-606 + Teaching notes (p. 32-43) (in coll. with Y. Ding and G. Entwistle).
R&D productivity: an exploratory international study
Review of Accounting and Finance, 6 (1), 2007, 86-101 (in coll. with Y. Ding and M. Tenenhaus).
Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
Journal of Accounting and Public Policy, 26 (1), 2007, 1-38 (in coll. with Y. Ding, O.-K. Hope and T. Jeanjean).
Timeliness and Conservatism: Changes over Time in the Properties of Accounting Income in France
Review of Accounting and Finance, 5 (2), 2006, 92-107 (in coll. with Y. Ding).
Disclosure and determinants studies: An extension using the divisive clustering method (DIV)
European Accounting Review, 15 (2), 2006, 181-218 (in coll. with M. Chavent, Y. Ding, L. Fu and H. Wang).
Why do national GAAP differ from IAS? The role of culture
The International Journal of Accounting, 40 (4), 2005, 325-350 (in coll. with Y. Ding and T. Jeanjean).
Reply to discussion of ‘Why do national GAAP differ from IAS? The role of culture’
The International Journal of Accounting, 40 (4), 2005, 359-362 (in coll. with Y. Ding and T. Jeanjean).
Using ‘statement of intermediate balances’ as tool for international financial statement analysis in airline industry
Advances in International Accounting, 18, 2005, 169-198 (in coll. with R. Baker and Y. Ding).
Nothing like the Enron affair could happen in France (!)
European Accounting Review, 14 (2), July 2005, 405-415.
Differences in R&D Disclosure Practices: Evidence in a French and Canadian Context
Advances in International Accounting, 2004, 17, 55-72 (in coll. with Y. Ding et G. Entwistle).
Accounts manipulation: A literature review and proposed conceptual framework
The Review of Accounting and Finance, 2004, 3 (1), 5-65 (in coll. with G. Breton).
Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
The International Journal of Accounting, 2003, 38 (2), 195-213 (in coll. with Y. Ding).
Shopping Around’ for Accounting Practices: the Financial Statement Presentation of French Groups
Abacus, 39 (1), 2003, 42-65, (in coll. with Y. Ding et M. Tenenhaus).
International accounting disharmony: the case of intangibles
Accounting, Auditing and Accountability Journal, 2001, 14 (4), 477-496 (in coll. with Anne Jeny-Cazavan).
Accounting for Brands in France and Germany compared with IAS 38 (Intangible Assets) - An Illustration of the Difficulty of International Harmonization
The International Journal of Accounting, 2001, 36 (2), p. 147-167 (in coll. with A. Haller and V. Klockhaus).
Value Added in Financial Accounting: A Comparative Study of Germany and France
Advances in International Accounting, 11, 1998, 23-51 (in coll. with A. Haller).
International Accounting Education in Western Europe
European Accounting Review, 7 (2), 1998, 289-314 (in coll. with M. Tenenhaus).
The American Influence in Accounting: Myth or Reality? The Statement of Cash Flows Example
The International Journal of Accounting, 1992, 27 (3), 185-221 (in coll. with S. Walser-Prochazka).
Articles in French
La publication d’une information financière non conforme à la loi et aux normes : déterminants et conséquences. Comptabilité – Contrôle – Audit, 15 (1), 2009, 159-198 (in coll. with N. Smaili and R. Labelle).
Les déterminants de la stratégie de ‘capitalisation’ des frais de recherche et développement en France. Finance Contrôle Stratégie, 7 (4), 2004, 87-106 (in coll. with Y. Ding and M. Tenenhaus).
Audit financier et contrôle interne – L’apport de la loi Sarbanes-Oxley. Revue Française de Gestion, 2003, 29 (147), 133-143 (in coll. with M. Molinari et E. Pujol).
La gestion des données comptables : une revue de la littérature, Comptabilité – Contrôle – Audit, May 2003, 9 (1), 125-151 (in coll. with G. Breton).
Information comptable et financière sur internet, Revue Fiduciaire Comptable, 296, June 2003, 12-16.
Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de recherche et développement, Finance – Contrôle – Stratégie, 2003, 6 (1), 39-62 (in coll. with Y. Ding).
L’internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale, Comptabilité – Contrôle – Audit,8 (1), 2002, 45-68 (in coll. with Y. Ding).
Le crédit-bail – Suivi comptable et fiscal, Revue Fiduciaire Comptable, 281 (February), 2002, 31-72 (in coll. with the team of RF Comptable).
La comptabilisation des marques : en France, en Allemagne et selon les règles de l’IASC. Comptabilité – Contrôle – Audit, 7 (1), 2001, p. 41-60 (in coll. with A. Haller and V. Klockhaus).
Rattachement des produits à l’exercice – Les commissions dans les agences immobilières, Revue Fiduciaire Comptable, 257, December ,1999, 18-23.
20 ans d’harmonisation comptable internationale, Comptabilité – Contrôle – Audit, special issue, May 1999, 45-60 (in coll. with C. Simon).
Documentation comptable sur internet, Revue Fiduciaire Comptable, 245, November 1998, 20-26.
L’enseignement de la comptabilité internationale, Comptabilité - Contrôle - Audit, 1 (4), 1998, 129-151 (in coll. with M. Tenenhaus).
L’avis de l’Ordre des experts comptables sur le tableau des flux de trésorerie, Revue Française de Comptabilité, 295, December 1997, 35-39.
Apports partiels d’actif - suivi comptable et administratif, Revue Fiduciaire Comptable, June 1996, No. 220, 17-30.
La comptabilité créative, Revue Fiduciaire Comptable, October 1995, No. 212, 26-32.
Existe-t-il vraiment une comptabilité créative ?, Revue de Droit Comptable, December 1994, No. 94.4, 79-107.
Les groupements de moyens de professions libérales, Revue Fiduciaire Comptable, October 1994, No. 201, 23-48 (in coll. with E. Gawtarnik).
Les frais de transport sur ventes - essai de typologie, Revue de Droit Comptable, September 1994, No. 94.3, 61-70.
Le dépôt des comptes annuels (suite), Revue de Droit Comptable, September 1994, No. 94.3, 71-73.
Le Nouveau Code Pénal : une solution à l’absence de dépôt des comptes annuels ?, Revue de Droit Comptable, June 1994, No. 94.2, 55-70.
Un nouvel exemple de comptabilité créative : L'imputation des frais d'augmentation de capital sur la prime d'émission, Revue de Droit Comptable, March 1994, No. 94.1, 69-80.
Le changement de date de clôture : une solution miracle pour améliorer les résultats ?, Revue de Droit Comptable, December 1993, No. 93.4, 107-116.
Les engagements de mutuelle et de prévoyance, Revue Française de Comptabilité, November 1993, No. 250, 56-63.
Techniques financières : enregistrement et impact sur l’analyse des comptes, Revue Fiduciaire Comptable, March 1993, No. 184, 22-34 and 39-40 (in coll. with C. de la Baume).
Les financements de l’exploitation et leur comptabilisation, Revue Fiduciaire Comptable, September 1992, No. 178, 29-69.
Cas pratique de comptabilité américaine : la “capitalisation” du crédit-bail”, Revue Française de Comptabilité, June 1992, No. 235, 28-30.
L’influence américaine en comptabilité financière : mythe ou réalité ? l’exemple du tableau de flux de trésorerie, Banque, April 1992, No. 526, 397-401 (in coll. with S. Walser-Prochazka).
Evaluation et comptabilisation des engagements liés aux indemnités de départ à la retraite, Les Petites Affiches, December 20, 1991, No. 152, 12-19, December 23, 1991, No. 153, 9-15, Revue de Droit Comptable, March 1992, No. 92-1, 3-48.
Le tableau de financement : un aperçu de la pratique internationale, Analyse Financière, 1st quarter 1991, No. 84, 64-72.
A quoi sert l’audit ? - expert comptable et commissaire aux comptes in Audit et Management, Les Cahiers Français, October-December 1990, No. 248, p. 5.
Méthodologie de l’audit financier - les flow-charts in Audit et Management, Les Cahiers Français, October-December 1990, No. 248, 66-67
Bibliographie commentée in Audit et Management, Les Cahiers Français, October-December 1990, No. 248, 86-88.
Aspects comptables du droit pénal des affaires, Revue de Droit Comptable, September 1989, No. 89-3, 61-94 (in coll. with S. Schlanger and N. Stolowy).
Les tableaux de financement et de flux : la pratique internationale - un essai de synthèse, Revue de Droit Comptable, June 1989, No. 89-2, 5-49.
Les événements postérieurs à la clôture de l’exercice, Revue Fiduciaire Comptable, March 1989, No. 140, 27-55.
Chronique d’un délit : l’image infidèle, Revue de Droit Comptable, September 1988, No. 88-3, 29-54 (in coll. with S. Schlanger and N. Stolowy).
Le calendrier d’une fusion-absorption, Revue Française de Comptabilité, July-August 1988, No. 192, 36-41 (in coll. with N. Stolowy).
L’utilisation du tableau de financement par les analystes boursiers, Analyse Financière, 2nd quarter 1988, 88-95.
Jeu bancaire : la lecture d’un décompte d’agios, Revue Française de Comptabilité, June 1988, No. 191, 45-49.
L’organisation comptable de la petite et moyenne entreprise, Revue Fiduciaire Comptable, June 1988, No. 132, dossier-Conseil, 35-55.
Présentation de la norme américaine SFAS n° 76 Extinguishment of debt, Revue de Droit Comptable, March 1988, No. 88-1, 7-16.
Le pouvoir d’investigation du commissaire aux comptes, Revue de Droit Comptable, December 1987, No. 87-4, 99-115 (in coll. with N. Stolowy).
Les incompatibilités à l’exercice du commissariat aux comptes : un essai de synthèse, Revue Française de Comptabilité, December 1987, No. 185, 60-64 (in coll. with N. Stolowy).
Que pensent les entreprises du Nouveau Plan comptable ?, Revue Française de Gestion, November-December 1986, 48-52 (in coll. with D. Boussard and A. Mikol).
Les tableaux financiers (extrait d’une enquête), Revue du Financier, November 1986, No. 49, 17-26 (in coll. with D. Boussard and A. Mikol).
Le point de vue des ‘financiers’ sur les nouvelles informations comptables - le compte de résultat et les SIG (extrait d’une enquête), Revue du Financier, October 1986, No. 48, 12-20 (in coll. with D. Boussard and A. Mikol).
Les événements postérieurs à la clôture de l’exercice - un essai de synthèse, Revue du Commissaire aux Comptes, September 1986, No. 15, 309-336.
Mesure de performance des magasins et de leurs dirigeants dans des groupes de distribution, Revue du Financier, March-April 1986, No. 44, 31-42.
L’informatisation intégrale du tableau de financement : un exemple de démarche, Revue Française de Comptabilité, February 1986, No. 165, 24-34 (in coll. with E. Gawtarnik).
L’avis personnel des experts comptables sur le Plan Comptable 82, Revue Française de Comptabilité, January 1986, No. 164, 34-37 (in coll. with D. Boussard and A. Mikol).
Les attitudes face aux innovations du P.C.G. 1982, Revue Française de Comptabilité, July-August-September 1985, No. 159-160, 17-21 and 20-25 (in coll. with D. Boussard and A. Mikol).
Impact du changement du plan comptable, Revue du Financier, March-April 1985, No. 38, 39-47 (in coll. with D. Boussard and A. Mikol).
Les documents de synthèse, Revue du Financier, March-April 1985, No. 38, 32-38 (in coll. with D. Boussard and A. Mikol).
L’application du plan comptable, Revue du Financier, March-April 1985, No. 38, 22-31 (in coll. with J. L. Vélot).
Le cadre juridique du plan comptable général 1982, Revue du Financier, March-April 1985, No. 38, 18-21 (in coll. with J. L. Vélot).
Le flow-chart : un outil au service de l’auditeur, Revue Française de Comptabilité, January 1985, No. 153, 16-23 (in coll. with J. L. Vélot).