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Determinants of board members' financial expertise — Empirical evidence from France
Jeanjean, Thomas; Stolowy, Hervé - In: The international journal of accounting : TIJA 44 (2009) 4, pp. 378-403
Persistent link: https://www.econbiz.de/10008900321
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Determinants of Board Members' Financial Expertise - Empirical Evidence from France
Jeanjean, Thomas; Stolowy, Hervé - 2013
Very few countries require directors to be financially literate. This article investigates the determinants of boards' financial expertise using a sample of 95 non-financial French listed firms. We construct a measure of financial expertise based on educational and career background data for 943...
Persistent link: https://www.econbiz.de/10014213897
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Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following
Jeanjean, Thomas - 2014
This study investigates the economic consequences of non-English speaking companies adopting English as an external reporting language. We examine a sample of companies that initiate the voluntary issuance of an annual report in English in addition to the local language annual report. To control...
Persistent link: https://www.econbiz.de/10013054359
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Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
Jeanjean, Thomas; Stolowy, Hervé - In: Journal of accounting and public policy 27 (2008) 6, pp. 480-494
Persistent link: https://www.econbiz.de/10008143177
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" CAPITALISATION " DES FRAIS DE R&D EN FRANCE : DETERMINANTS ET PERTINENCE
Ding, Yuan; Stolowy, Hervé - HAL - 2003
Selon les règles comptables françaises, les sociétés ont la possibilité de " capitaliser " leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l'indice SBF 250, nous avons tenté de comprendre pourquoi certaines...
Persistent link: https://www.econbiz.de/10008923071
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L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES : UNE ETUDE EMPIRIQUE LONGITUDINALE
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - HAL - 2001
Dans un contexte de développement des marchés financiers internationaux, il est intéressant de s'interroger sur l'adaptation des grands groupes français aux pratiques comptables d'origine angloaméricaine. Nous réalisons une étude sur dix ans qui porte sur les méthodes de présentation...
Persistent link: https://www.econbiz.de/10008924858
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LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS : UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999
Stolowy, Hervé; Ding, Yuan - HAL - 2002
Les groupes français ont la possibilité de se référer aux normes internationales ou américaines pour leur consolidation. L'objectif de cette recherche est d'étudier les choix effectués par les 100 plus grandes sociétés françaises au cours des quinze dernières années (1985-1999)....
Persistent link: https://www.econbiz.de/10008924933
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10011074616
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Corporate Fraud and Managers’ Behavior: Evidence from the Press
Cohen, Jeffrey; Ding, Yuan; Lesage, Cédric; Stolowy, Hervé - In: Journal of Business Ethics 95 (2010) 2, pp. 271-315
Persistent link: https://www.econbiz.de/10009150408
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311