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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

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

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 - 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

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

Value-relevance of expensed and capitalized intangibles - a French survey

Cazavan-Jeny, Anne - ESSEC Business School - 2003

Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements. Our resuls indicate a statistical association between the "capitalized goodwill" and the market-to-book ratio,...

Persistent link: https://www.econbiz.de/10005021654