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The use of segment information by financial analysts and forecast accuracy : a study on European intermediate-size companies
Demerens, Frédéric; Delvaille, Pascale; Le Manh, Anne; … - In: Thunderbird international business review 59 (2017) 5, pp. 595-612
Persistent link: https://www.econbiz.de/10011746966
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A French experience of an IFRS transition
Bonnier, Carole; Demerens, Frédéric; Hossfeld, Christopher - In: Issues in accounting education 28 (2013) 2, pp. 221-234
Persistent link: https://www.econbiz.de/10009760741
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The role and current status of IFRS in the completion of national accounting rules : evidence from France
Le Manh, Anne - In: Accounting in Europe 14 (2017) 1/2, pp. 94-101
Persistent link: https://www.econbiz.de/10011997905
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Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé; Pochet, Christine; Le Manh, Anne - In: Accounting, organizations and society : an … 91 (2021), pp. 1-18
Persistent link: https://www.econbiz.de/10012581797
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L'INFORMATION SECTORIELLE PUBLIEE PAR LES ENTREPRISES : LE CAS DES ETI SEGMENT INFORMATION DISCLOSED BY FIRMS: THE CASE OF INTERMEDIATE-SIZE EUROPEAN LISTED COMPANIES
Alexander, David; Delvaille, Pascale; Demerens, Frédéric - HAL - 2013
Alors que l'IASB vient de lancer son étude de mise en œuvre de la norme IFRS 8 (post-implementation review), les recherches sur l'application de cette norme par les entreprises sont encore peu nombreuses et essentiellement centrées sur les firmes de grande taille. Dans ce contexte, notre...
Persistent link: https://www.econbiz.de/10010899221
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Comparability of financial information and segmental reporting : an empirical study of the information disclosed by international hotel groups
Demerens, Frédéric; Delvaille, Pascale; Paré, Jean-Louis - In: 6th International Finance Conference on Financial …, (pp. 513-549). 2011
Persistent link: https://www.econbiz.de/10009656365
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A French Experience of an IFRS Transition
Bonnier, Carole; Demerens, Frédéric; Hossfeld, Christopher - In: Issues in accounting education 28 (2013) 2, pp. 221-234
Persistent link: https://www.econbiz.de/10010134781
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Détecter les manipulations financières en France : Le cas d'une PME cotée sur Alternext
Paré, Jean-Louis; Demerens, Frédéric - HAL - 2011
Cette recherche propose d'illustrer à partir d'un cas réel la mise en oeuvre d'une démarche de détection exante de différentes opérations de gestion des données comptables. S'appuyant sur les travaux de Schilitt, nous rappelons la typologie des manipulations comptables et donnons...
Persistent link: https://www.econbiz.de/10009386771
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Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006
Demerens, Frédéric; Najar, Dorra; Paré, Jean-Louis; … - HAL - 2013
This paper presents a study intended to demonstrate how the Financial Market Authority (AMF) in France uses its regulatory and sanctioning powers with regard to brokers, listed companies and other actors (individuals) in the financial industry during the period 2006-2011. The AMF actions are...
Persistent link: https://www.econbiz.de/10010775229
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Typology of stock market offenses in France- An analysis of sanctions by the AMF since 2006
Demerens, Frédéric; Najar, Dorra; Paré, Jean-Louis; … - Institut de Préparation à l'Administration et à la … - 2014
This paper presents a study intended to demonstrate how the Financial Market Authority (AMF) in France uses its regulatory and sanctioning powers with regard to brokers, listed companies and other actors (individuals) in the financial industry during the period 2006-2011. The AMF actions are...
Persistent link: https://www.econbiz.de/10010754746