Search Results
HEC Paris: Accounting & Management Control (Topic)

31,020 Total downloads

Viewing: 1 - 50 of 75 papers

1.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review, Forthcoming, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 24 Jan 2019
Accepted Paper Series
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 43
2.

Strategic Withholding and Imprecision in Asset Measurement

HEC Paris Research Paper No. ACC-2018-1324
Number of pages: 69 Posted: 18 Dec 2018 Last Revised: 24 Jan 2019
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management, University of California, San Diego (UCSD) - Rady School of Management and HEC Paris - Accounting and Management Control Department
Downloads 89
3.

Between Regulatory Field Structuring and Organizational Roles: Intermediation in the Field of Sustainable Urban Development

Regulation & Governance, Forthcoming, HEC Paris Research Paper No. ACC-2018-1304
Number of pages: 42 Posted: 01 Oct 2018
Working Paper Series
ESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 8
4.

Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not

HEC Paris Research Paper No. ACC-2018-1301, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 62 Posted: 15 Aug 2018 Last Revised: 28 Nov 2018
Working Paper Series
HEC Paris, ESCP Europe - Management Control Department and HEC Paris
Downloads 24
5.

Virtues of Integrity and Veracity in Reporting, Data Alone Is Not Enough. A Case Study Approach

European Accounting and Management Review, Vol. 4, No. 2, 93-110
Number of pages: 18 Posted: 08 Aug 2018 Last Revised: 12 Oct 2018
Accepted Paper Series
University of Navarra, IESE Business School and University of Navarra, IESE Business School
Downloads 8
6.

Management Control Systems Before and after the Transition from a Communist to a Capitalist System: The Case of Albania

European Accounting and Management Review, Vol. 4, No. 2, 61-92
Number of pages: 32 Posted: 08 Aug 2018 Last Revised: 13 Feb 2019
Accepted Paper Series
University of Navarra - IESE Business School and Universidad de Piura
Downloads 7
7.

Management Accounting Practices (MAPs) of Small and Medium-Sized Manufacturing Enterprises in the City of Tarlac

Rev. Integr. Bus. Econ. Res. Vol 4(1), 2014
Number of pages: 20 Posted: 16 May 2018
Accepted Paper Series
Tarlac State University
Downloads 80
8.

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

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2018-1277
Number of pages: 94 Posted: 13 May 2018 Last Revised: 04 Jun 2018
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, Université Laval, University of Manchester - Alliance Manchester Business School and HEC Paris, Accounting and Management Control Department
Downloads 141
9.

The Expansion of Non-Financial Reporting: An Exploratory Study

Forthcoming in Accounting and Business Research, HEC Paris Research Paper No. ACC-2018-1262
Number of pages: 35 Posted: 26 Apr 2018 Last Revised: 03 May 2018
Accepted Paper Series
HEC Paris - Accounting and Management Control Department and HEC Paris, Accounting and Management Control Department
Downloads 137
10.

Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy

HEC Paris Research Paper No. ACC-2018-1255
Number of pages: 43 Posted: 14 Mar 2018 Last Revised: 23 Apr 2018
Working Paper Series
Copenhagen Business School - Department of Operations Management and HEC Paris
Downloads 68
11.

Re-Thinking the CSP-CFP Linkage: Analyzing the Mechanisms Involved in Translating Socially-Responsible Behavior to Financial Performance

Advances in Strategic Management, Volume 38, Forthcoming, HEC Paris Research Paper No. ACC-2018-1253
Number of pages: 55 Posted: 10 Mar 2018 Last Revised: 19 Jun 2018
Accepted Paper Series
HEC Paris - Accounting and Management Control Department and Pace University
Downloads 106
12.

Non-Additivity in Accounting Valuation: Theory and Applications

Forthcoming, Abacus, HEC Paris Research Paper No. ACC-2017-1227
Number of pages: 43 Posted: 31 Aug 2017 Last Revised: 28 Nov 2017
Accepted Paper Series
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

Downloads 88
13.

Managerial Risk Aversion and Accounting Conservatism

HEC Paris Research Paper No. FIN-2017-1215
Number of pages: 46 Posted: 28 Jun 2017 Last Revised: 07 Jul 2017
Working Paper Series
HEC Paris - Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 210
14.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 03 Aug 2017
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 181
15.

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition

HEC Paris Research Paper No. ACC-2016-1140
Number of pages: 38 Posted: 11 Mar 2016
Working Paper Series
HEC Paris - Accounting and Management Control Department and University of Iowa - Department of Accounting
Downloads 178
16.

The Effects of a Training Program to Encourage Social Entrepreneurship: Field-experimental evidence

HEC Paris Research Paper No. SPE-2016-1128
Number of pages: 69 Posted: 15 Jan 2016 Last Revised: 26 Nov 2018
Working Paper Series
HEC Paris - Economics and Decision Sciences and HEC Paris - Accounting and Management Control Department
Downloads 203
17.

La Démarche Fidelio. Fondements Et Mise En Pratique (FIDELIO Method, Foundations and Applications)

HEC Paris Research Paper No. ACC-2015-1094
Number of pages: 36 Posted: 19 Jul 2015 Last Revised: 17 Sep 2015
Working Paper Series
HEC Paris - Accounting and Management Control Department, Neoma Business School, HEC Paris and HEC Paris
Downloads 254
18.

Budgeting in Times of Economic Crisis

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2015-1122
Number of pages: 36 Posted: 12 May 2015 Last Revised: 08 Dec 2015
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, Frankfurt School of Finance & Management, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Downloads 365
19.

Blockholder Exit Threats in the Presence of Private Benefits of Control

Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2572724, HEC Paris Research Paper No. ACC-2016-1180
Number of pages: 50 Posted: 04 Mar 2015 Last Revised: 05 Dec 2016
Working Paper Series
University of Toronto - Rotman School of Management, HEC Paris and University of Texas at Austin
Downloads 454
20.

Management Control in Service Activities: A 'New Frontier'?

HEC Paris Research Paper No. ACC-2015-1083
Number of pages: 25 Posted: 22 Feb 2015 Last Revised: 01 Mar 2015
Working Paper Series
HEC Paris - Accounting and Management Control Department
Downloads 190
21.

Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?

HEC Paris Research Paper No. ACC-2015-1081
Number of pages: 37 Posted: 10 Feb 2015
Working Paper Series
HEC Paris - Accounting and Management Control Department, Université Paris I Panthéon-Sorbonne - Institut d'Administration des Entreprises de Paris (IAE Paris) and Université des Sciences et Technologies de Lille - IAE
Downloads 570
22.

From God to Markets. An Analysis of the Meaning Work of Boundary Actors During the 'Mainstreaming' of Socially Responsible Investment

HEC Paris Research Paper No. ACC-2014-1061
Number of pages: 66 Posted: 16 Oct 2014
Working Paper Series
HEC Paris - Accounting and Management Control Department
Downloads 93
23.

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance

Accounting, Organizations and Society, Forthcoming
Posted: 26 Jun 2014
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department, ESSEC Business School - Department of Accounting and Management Control and University of Split
24.

Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment

HEC Paris Research Paper No. ACC-2014-1045
Number of pages: 60 Posted: 10 May 2014 Last Revised: 15 May 2014
Working Paper Series
Ivey Business School at Western University
Downloads 93
25.

When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment

European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035
Number of pages: 55 Posted: 28 Feb 2014 Last Revised: 01 Apr 2014
Working Paper Series
HEC Paris - Accounting and Management Control Department
Downloads 506
26.

Le rôle de la labellisation dans la construction d’un marché - Le cas de l'ISR en France (The Role of Labellisation in the Design of a Market: The Case of SRI in France)

Revue Française de Gestion, 2013, 7(336), p.93-107., HEC Paris Research Paper No. ACC-2013-1022,
Number of pages: 25 Posted: 23 Nov 2013 Last Revised: 24 Jan 2014
Accepted Paper Series
Ivey Business School at Western University, Ecole Polytechnique, Paris, Ecole Polytechnique, Paris - Laboratoire d'Econometrie and Ecole Polytechnique, Paris
Downloads 92
27.

Defying Gravity: Costly Signaling to Mislead or to Inform?

HEC Paris Research Paper No. ACC-2013-1024
Number of pages: 49 Posted: 06 Nov 2013 Last Revised: 12 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Downloads 181
28.

'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments

HEC Paris Research Paper No. ACC-2013-995
Number of pages: 43 Posted: 28 Jul 2013 Last Revised: 23 May 2015
Working Paper Series
HEC Paris - Accounting and Management Control Department, Saint Mary’s University - Sobey School of Business and Vienna University of Economics and Business
Downloads 287
29.

Challengers from within Economic Institutions: A Second-Class Social Movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher's Comment on French SRI

Journal of Business Ethics, Forthcoming, HEC Paris Research Paper No. ACC-2013-992
Number of pages: 10 Posted: 09 Jul 2013 Last Revised: 22 Jul 2013
Accepted Paper Series
Ivey Business School at Western University
Downloads 30
30.

Understanding Organizational Creativity: Insights from Pragmatism

American Pragmatism and Organization - Issues and Controversies, July 2013, Gower Press, edited by Mihaela Kelemen and Nick Rumens, p.131-145
Posted: 09 Jul 2013 Last Revised: 29 Oct 2013
Accepted Paper Series
Ivey Business School at Western University, University of Strathclyde - Strathclyde Business School and ESSEC Business School
31.

Valuation Studies? Our Collective Two Cents

Poll article from the editorial board (main authors: H. Kjellberg and A. Mallard), Valuation Studies, 2013, vol.1, issue 1, p.11-30., HEC Paris Research Paper No. ACC-2013-993
Number of pages: 20 Posted: 03 Jul 2013 Last Revised: 22 Jul 2013
Accepted Paper Series
Stockholm School of Economics - Department of Marketing and Strategy, École Nationale Supérieure des Mines de Paris - Centre de Sociologie de l'Innovation (CSI), Ivey Business School at Western University, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for the Study of Societies, Harvard University, Independent, Spanish Council for Scientific Research (CSIC), Ecole des Hautes Etudes en Sciences Sociales (EHESS), University of California, Berkeley - Department of Sociology, University College Dublin (UCD), Independent, Harvard University - Department of Sociology, University of Edinburgh - School of Social and Political Science, University of California, Irvine - Department of Anthropology, Copenhagen Business School - Department of Operations Management, HHS, Independent, Université Paris X Nanterre and University of Oxford - Said Business School
Downloads 280
32.

Strategic Approaches of CO2 Emissions: The Case of the Cement Industry and Chemical Industry

Arjaliès, D-L., Goubet C. & Ponssard, J-P. (2016). Strategic Approaches of CO2 Emissions: The Case of the Cement and Chemical Industries, In Erdoğdu M., Arun T. and Habid Ahmad I. (Eds.), Handbook of Research on Green Economic Development Initiatives and Strategies, IGI Global, p.583-604,
Number of pages: 26 Posted: 02 Jul 2013 Last Revised: 30 Aug 2016
Accepted Paper Series
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 69
33.

Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals

Organization 2009 16: 779, DOI: 10.1177/1350508409343400, University of Alberta School of Business Research Paper No. 2013-36
Number of pages: 21 Posted: 19 May 2013
Accepted Paper Series
Groupe ESC Rouen, Groupe ESC Rouen, University of Alberta - Department of Strategic Management and Organization and HEC Paris - Accounting and Management Control Department
Downloads 17
34.

The Use of Management Control Systems to Manage CSR Strategy: A Levers of Control Perspective

Arjaliès, D-L., & Mundy J. (2013), The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective, Management Accounting Research, 24(4): 284-300.,
Number of pages: 17 Posted: 25 Apr 2013 Last Revised: 29 Mar 2015
Accepted Paper Series
Ivey Business School at Western University and University of Greenwich
Downloads 345
35.

The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Number of pages: 63 Posted: 07 Apr 2013 Last Revised: 29 Aug 2017
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management Control and Adelphi University - School of Business
Downloads 295
36.

Firms' Use of Accounting Discretion to Influence Their Credit Ratings

Journal of Accounting & Economics, Forthcoming
Posted: 09 Jan 2013 Last Revised: 14 Dec 2013
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, Pennsylvania State University - Department of Accounting, Purdue University and Florida State University - Department of Accounting
37.

Struggle Over Joint Audit: On Behalf of Public Interest?

Number of pages: 49 Posted: 17 Nov 2012
Working Paper Series
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 529
38.

Advisory Adjudication

Tulane Law Review, Vol. 86, pp. 1289-1344, 2012, Georgetown Public Law Research Paper No. 12-142
Number of pages: 57 Posted: 26 Sep 2012
Accepted Paper Series
Georgetown University Law Center
Downloads 61
39.

Audit Pricing and Nature of Controlling Shareholders: Evidence from France

Number of pages: 24 Posted: 04 Apr 2012
Working Paper Series
IPAG Business School and JMSB
Downloads 176
40.

Analyst Coverage, Earnings Management and Financial Development: An International Study

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 31 Mar 2012
Accepted Paper Series
University of Lugano - Faculty of Economics, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 318
41.

Is Joint Audit Bad or Good? Efficiency Perspective Evidence from Three European Countries

CAAA Annual Conference 2012
Number of pages: 52 Posted: 11 Jan 2012
Working Paper Series
JMSB, University of Hamburg and University of Jyväskylä - School of Business and Economics
Downloads 899
42.

Tracing Performance in the Pharmaceutical Industry: Ambivalence, Opacity and the Performativity of Flawed Measures

Accounting, Organizations and Society, Vol. 36, No. 7, 2011
Number of pages: 63 Posted: 01 Jan 2012
Accepted Paper Series
ESCP Europe - Management Control Department and HEC Paris
Downloads 189
43.

Mothering or Auditing? The Case of Two Big Four in France

Accounting, Auditing and Accountability, Vol. 21, No. 4, 2008
Number of pages: 33 Posted: 31 Dec 2011
Accepted Paper Series
ESCP Europe - Management Control Department and HEC Paris
Downloads 144
44.

Who is She and Who are We? A Reflexive Journey in Research into the Rarity of Women in the Highest Ranks of Accountancy

Critical Perspectives on Accounting, Forthcoming
Number of pages: 46 Posted: 31 Dec 2011
Accepted Paper Series
ESCP Europe - Management Control Department and HEC Paris
Downloads 82
45.

Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective

HEC Working Paper No. 952
Number of pages: 28 Posted: 30 Sep 2011
Accepted Paper Series
Ivey Business School at Western University
Downloads 49
46.

Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-Study Perspective

The European Accounting Review, 2011
Posted: 29 Sep 2011
Accepted Paper Series
HEC Paris and HEC Montreal
47.

Institutional Change in the Making - The Case of Socially Responsible Investment

Number of pages: 370 Posted: 23 Sep 2011 Last Revised: 01 Mar 2013
Working Paper Series
Ivey Business School at Western University
Downloads 203
48.

A Managerial Perspective on the Porter Hypothesis - The Case of Co2 Emissions

Palaiseau, Éditions de l’École Polytechnique, Crifo P., Ponssard J.-P.,eds., pp.151-168, June 2010,
Number of pages: 18 Posted: 23 Sep 2011
Accepted Paper Series
Ivey Business School at Western University and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 173
49.

Qu'est-ce que l’Investissement Socialement Responsable (ISR) ? (What is Socially Responsible Investment (SRI)?)

Revue du Financier, November-December 2011, No.193, p.7-19
Number of pages: 13 Posted: 14 Sep 2011 Last Revised: 01 Mar 2013
Accepted Paper Series
Ivey Business School at Western University
Downloads 175
50.

Approches stratégiques des émissions CO2: Les cas de l'industrie cimentière et de l'industrie chimique (Strategic Approaches to CO2 Emissions: The Case of the Cement Industry and of the Chemical Industry)

Revue Française de Gestion, No. 215, pp. 123-146, June, 2011, English version available June 2013 ,
Number of pages: 20 Posted: 14 Sep 2011 Last Revised: 13 Feb 2014
Accepted Paper Series
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 36