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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 … more often co-authored than local papers. 50% of the European papers are in Financial Accounting (vs. 35% for local papers … study furthers understanding of the ongoing construction of the European accounting research community, by studying not only …

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 …

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

The Role of Criticism in the Dynamics of Performance Evaluation Systems

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

’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an …

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

The Ethical Dimension of Economic Choices

Vranceanu, Radu - ESSEC Business School - 2005

In general, capitalist countries display sustained growth, dynamism and innovation, and a high adaptability in response to external shocks. Yet in the last twenty years discontent over the notorious drawbacks of capitalism – corporate frauds, corruption, abuses of market power – has grown...

Persistent link: https://www.econbiz.de/10005021659

In search of an alternative to shareholder value maximization

Giraud, Gaël; Renouard, Cécile - ESSEC Business School - 2011

This paper argues that mainstream economic the- ory, far from providing an indisputable plea in favor of shareholder value-maximization, oers striking arguments showing quite the opposite : pro t-maximization cannot be a legitimate prioritarian goal for private rms. This opens the door for a...

Persistent link: https://www.econbiz.de/10009194557

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

Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is...

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 … because prior empirical tests are based on simulated or partial data. Our purpose is to test empically R&D accounting issues … studying the value relevance of R&D capitalization, because both accounting treatments of R&D costs (expensing and …

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

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

Cazavan-Jeny, Anne - ESSEC Business School - 2003

statements. However, the differing French and American accounting treatments of intangible expenditures may explain why these …

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

Levels of voluntary disclosure in IPO prospectuses: an empirical analysis

Cazavan-Jeny, Anne; Jeanjean, Thomas - ESSEC Business School - 2006

This paper focuses on how forecasts information is disclosed in IPO prospectuses. In France, managers report either detailed forecasts or only a brief summary. We investigate the determinants and consequences of the varying levels of detail provided in these forecasts. Based on a sample of 82...

Persistent link: https://www.econbiz.de/10005021670