Narrow search
Showing 1 - 10 of 300
Cover Image
Revisiting the relevance and reliability of non-GAAP reporting : the case of the income trusts
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: Contemporary accounting research : a journal of the … 28 (2011) 5, pp. 1585-1609
Persistent link: https://www.econbiz.de/10009425073
Cover Image
Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: Journal of management & governance 19 (2015) 4, pp. 897-925
Persistent link: https://www.econbiz.de/10011374096
Cover Image
Non-GAAP reporting by REITs and other flow-through entities : reliability and valuation evidence
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: Atlantic economic journal : AEJ 41 (2013) 4, pp. 457-459
Persistent link: https://www.econbiz.de/10010243687
Cover Image
CEO power and CEO hubris : a prelude to financial misreporting?
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: Management decision : MD 54 (2016) 2, pp. 522-554
Persistent link: https://www.econbiz.de/10011459647
Cover Image
Value relevance and timeliness of transitional goodwill-impairment losses : evidence from Canada
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 56-78
Persistent link: https://www.econbiz.de/10003828106
Cover Image
Performance measures quality and value relevance in flow-through organisational structures : the case of Canadian income trusts
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: International journal of accounting, auditing and … 4 (2007) 6, pp. 547-571
Persistent link: https://www.econbiz.de/10003801824
Cover Image
On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel; … - In: European Accounting Review 15 (2006) 4, pp. 465-505
This paper examines whether voluntary disclosure by Swiss firms constrains the use of discretionary accruals to smooth earnings, and explores the effect of voluntary disclosure on the value relevance of earnings. We focus on Swiss firms because Switzerland's financial reporting system provides...
Persistent link: https://www.econbiz.de/10009226515
Cover Image
Non-GAAP Reporting by REITs and Other Flow-Through Entities: Reliability and Valuation Evidence
Cormier, Denis; Lapointe-Antunes, Pascale; Magnan, Michel - In: Atlantic Economic Journal 41 (2013) 4, pp. 457-459
Persistent link: https://www.econbiz.de/10010866450
Cover Image
Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 56-78
Persistent link: https://www.econbiz.de/10008178595
Cover Image
On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel; … - In: European accounting review 15 (2006) 4, pp. 465-506
Persistent link: https://www.econbiz.de/10007599534