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Supply and demand for European accounting research. Evidence from EAA congresses

Cazavan-Jeny, Anne; Jeanjean, Thomas - ESSEC Business School - 2008

We study the supply and demand for European accounting research, referring to author nationality and the country origin … of the data to define research as ‘European’. We study both the supply (conference proceedings) and the demand (published … papers) for European research. To assess the supply side, we study all papers presented at the 1998, 2000, 2002 and 2005 EAA …

Persistent link: https://www.econbiz.de/10005021662

Measuring reseach outputs across borders-a comment

Mottis, Nicolas; Walton, Peter - ESSEC Business School - 2008

This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting … research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not … of France and Germany are particularly highlighted. More generally, the addresses the question of research evaluation and …

Persistent link: https://www.econbiz.de/10005021607

Can Incentives for Research Harm Research? A Business Schools Tale

Besancenot, Damien; Vranceanu, Radu - ESSEC Business School - 2006

realized by leading research institutions and a fall in the expected compensation of top researchers. …

Persistent link: https://www.econbiz.de/10005021669

Desk rejection in an academic publication market model with matching frictions

Besancenot, Damien; Huynh, Kim; Vranceanu, Radu - ESSEC Business School - 2009

Subject to a huge and growing number of journal titles in business and economics, scholars sometimes target the wrong journal. Editors resort more and more to paper pre-screening, and desk reject those that do not fit well to the editorial line. This paper provides a dynamic analysis of the...

Persistent link: https://www.econbiz.de/10008500695

A Matching Model of the Academic Publication Market

Besancenot, Damien; Huynh, Kim; Vranceanu, Radu - ESSEC Business School - 2010

Given the myriad of journal titles in economics and business administration, scholars can sometimes target the wrong journal. This paper provides a dynamic analysis of the market for academic publications that brings into the picture this type of informational friction. The key modelling device...

Persistent link: https://www.econbiz.de/10008550587

A Matching Model of the Academic Publication Market

Besancenot, Damien; Huynh, Kim; Vranceanu, Radu - ESSEC Business School - 2011

This paper provides a dynamic analysis of the market for academic publications. Given imperfect information about journals’editorial line, authors can sometimes target a wrong journal; in turn, the editor will desk-reject their paper. An equilibrium is de…ned as a situation where both...

Persistent link: https://www.econbiz.de/10009190201

The Role of Criticism in the Dynamics of Performance Evaluation Systems

Bourguignon, Annick; Chiapello, Eve - ESSEC Business School - 2003

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these...

Persistent link: https://www.econbiz.de/10005021678

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

Persistent link: https://www.econbiz.de/10010832996

Management Control and "Coherence" : Some Unresolved Questions

Bourguignon, Annick; Jenkins, Alan; Nørreklit, Hanne - ESSEC Business School - 2003

legitimisation processes. The Conclusion proposes news ideas and directions of research on “coherence”. …

Persistent link: https://www.econbiz.de/10005021626

Value Relevance of R&D Reporting : A Signaling Interpretation

Cazavan-Jeny, Anne; Jeanjean, Thomas - ESSEC Business School - 2003

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are …). Recent research papers (Healy et al., 2002; Lev and Sougiannis, 1996, 1999; Aboody and Lev, 1998, Zhao, 2002) show that … capitalization of R&D costs and software development costs is value relevant. However critics can be leveled at previous research …

Persistent link: https://www.econbiz.de/10005021629