This paper investigates to what extent IFRS standards may cause incentives or constraints on long-term investment strategies of French insurance companies, based on 43 semi-structured interviews of insurance companies’ managers, regulators and professional organizations in France. Our results...

This paper investigates the determinants of corporates’ voluntary climate-related risk disclosures throughout the world. Relying on the Carbon Disclosure Project (CDP) database and the recommendations of the Task Force on Climate-related financial Disclosures (TCFD) supported by the Financial...

This study focuses on the use of non-GAAP by French companies (CAC 40) and its impact on the stock market controlling for corporate governance. Our main results are as follows. First, we find a complementary effect between residual earnings and non- GAAP for market valuation. Second, in the...