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Non-additivity in Accounting Valuation: Theory and Applications

Paugam, Luc; Casta, Jean-François; Stolowy, Hervé - In: Abacus 54 (2018) 3, pp. 381-416

Persistent link: https://www.econbiz.de/10012087254

Non-additivity in accounting valuation : theory and applications

Paugam, Luc; Casta, Jean-François; Stolowy, Hervé - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 381-416

Persistent link: https://www.econbiz.de/10011965526

Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures

Paugam, Luc; Ramond, Olivier; Husson, Bruno; Philippe, Henri - In: Revue Finance Contrôle Stratégie 16 (2013) 1, pp. 1-23

(VF)Le coût du capital est traditionnellement perçu comme une fonction croissante du risque d’estimation de la distribution des flux de trésorerie futurs (FTF) dégagés par les sociétés. En référentiel international, l’information communiquée au titre des tests de dépréciation en...

Persistent link: https://www.econbiz.de/10010678642

Deploying Narrative Economics to Understand Financial Market Dynamics : An Analysis of Activist Short Sellers' Rhetoric*

Paugam, Luc; Stolowy, Hervé; Gendron, Yves - In: Contemporary Accounting Research 38 (2021) 3, pp. 1809-1848

Persistent link: https://www.econbiz.de/10012408325

Managerial discretion to delay the recognition of goodwill impairment : The role of enforcement

Filip, Andrei; Lobo, Gerald J.; Paugam, Luc - In: Journal of Business Finance & Accounting 48 (2020) 1-2, pp. 36-69

Persistent link: https://www.econbiz.de/10012409687

Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility

Durand, Rodolphe; Paugam, Luc; Stolowy, Hervé - In: Strategic Management Journal 40 (2019) 9, pp. 1471-1490

Persistent link: https://www.econbiz.de/10012084998

Building the Legitimacy of Whistleblowers : A Multi‐Case Discourse Analysis

Stolowy, Hervé; Gendron, Yves; Moll, Jodie; Paugam, Luc - In: Contemporary Accounting Research 36 (2018) 1, pp. 7-49

Persistent link: https://www.econbiz.de/10012087060

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

Maso, Lorenzo Dal; Lobo, Gerald J.; Mazzi, Francesco; … - In: Contemporary Accounting Research 37 (2020) 2, pp. 1248-1289

Persistent link: https://www.econbiz.de/10012087159

Disclosures About Key Value Drivers in M&A Announcement Press Releases : An Exploratory Study

Filip, Andrei; Lobo, Gerald J.; Paugam, Luc; Stolowy, Hervé - In: Abacus 58 (2021) 1, pp. 62-104

Persistent link: https://www.econbiz.de/10012634119

Accounting for business combinations : do purchase price allocations matter?

Paugam, Luc; Astolfi, Pierre; Ramond, Olivier - In: Journal of accounting and public policy 34 (2015) 4, pp. 362-391

Persistent link: https://www.econbiz.de/10011377576