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

27,031 Total downloads
Search Within

Viewing: 1 - 50 of 63 papers

1.

Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe

Number of pages: 63 Posted: 29 Apr 2008 Last Revised: 12 Mar 2013
Working Paper Series
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 4,370
2.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming
Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013
Accepted Paper Series
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 3,265
3.

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, Vol.35, Issue 4, July-August 2016, Pages 352-394., HEC Paris Research Paper No. ACC-2016-1170
Number of pages: 70 Posted: 31 May 2011 Last Revised: 20 Sep 2016
Accepted Paper Series
HEC Paris - Accounting and Management Control Department, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,583
4.

A Framework for the Classification of Accounts Manipulations

HEC Accounting & Management Control Working Paper No. 708/2000
Number of pages: 94 Posted: 21 Mar 2001
Working Paper Series
University du Quebec at Montreal and HEC Paris - Accounting and Management Control Department
Downloads 2,347
5.

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Rotman School of Management Working Paper No. 07-04
Number of pages: 45 Posted: 15 Dec 2005
Working Paper Series
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

Downloads 1,558
6.

Classification of Intangibles

HEC Accounting & Management Control Working Paper No. 708/2000
Number of pages: 39 Posted: 21 Mar 2001
Working Paper Series
HEC School of Management and HEC Paris - Accounting and Management Control Department
Downloads 1,417
7.

Survey of Financial Statement Analysis Courses in Europe and the United States

HEC Accounting & Management Control Working Paper No. 714/2000
Number of pages: 23 Posted: 21 Mar 2001
Working Paper Series
Dartmouth College and HEC Paris - Accounting and Management Control Department
Downloads 1,003
8.

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 766
9.

Setting the Bar: Earnings Management During a Change in Accounting Standards

Number of pages: 54 Posted: 15 Jul 2011
Working Paper Series
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 743
10.

Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model

Number of pages: 70 Posted: 16 Jul 2007
Working Paper Series
Université Paris Dauphine, China Europe International Business School (CEIBS) and HEC Paris - Accounting and Management Control Department
Downloads 644
11.

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 535
12.

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 450
13.

Challenges in Marketing Socially Useful Goods to the Poor

Ross School of Business Paper No. 1135, California Management Review Forthcoming
Number of pages: 35 Posted: 18 Nov 2009 Last Revised: 04 Nov 2013
Working Paper Series
HEC Paris - Strategy & Business Policy and University of Michigan, Stephen M. Ross School of Business
Downloads 429
14.

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

Multiple version iconThere are 2 versions of this paper

Downloads 392
15.

Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France

Number of pages: 32 Posted: 02 Feb 2005
Working Paper Series
China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 386
16.

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 383
17.

An Inductive Typology of Auditing Research

Number of pages: 26 Posted: 25 Jul 2008 Last Revised: 15 Mar 2013
Working Paper Series
JMSB and Sorbonne Business School
Downloads 371
18.

Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)

Number of pages: 41 Posted: 15 Dec 2005
Working Paper Series
Université Bordeaux 1, China Europe International Business School (CEIBS), Beihang University (BUAA), HEC Paris - Accounting and Management Control Department and Beihang University (BUAA)
Downloads 357
19.

The Impact of Incorporating the Cost of Errors into Bankruptcy Prediction Models

Number of pages: 34 Posted: 20 Jan 2005
Working Paper Series
Tufts University - The Fletcher School and HEC Paris - Accounting and Management Control Department
Downloads 335
20.

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 292
21.

Determinants of Board Members' Financial Expertise - Empirical Evidence from France

Number of pages: 34 Posted: 14 Oct 2008
Working Paper Series
ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 290
22.

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 Gemeinnützige GmbH, WHU Otto Beisheim School of Management and WHU - Otto Beisheim School of Management - Institute of Management Accounting and Control
Downloads 288
23.

Why do You Speak English (in Your Annual Report)?

Number of pages: 32 Posted: 14 Oct 2008
Working Paper Series
ESSEC Business School - Department of Accounting and Management Control, JMSB and HEC Paris - Accounting and Management Control Department
Downloads 287
24.

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 Oct 2013
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 245
25.

'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 242
26.

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

International Conference of the French Finance Association (AFFI), 11-13 May 2011
Number of pages: 49 Posted: 09 May 2011
Working Paper Series
HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance

Multiple version iconThere are 2 versions of this paper

Downloads 202
27.

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 195
28.

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 188
29.

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 185
30.

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 168
31.

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 160
32.

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 160
33.

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 152
34.

The Effects of a Training Program to Encourage Social Entrepreneurship

HEC Paris Research Paper No. SPE-2016-1128
Number of pages: 57 Posted: 15 Jan 2016 Last Revised: 27 Jun 2017
Working Paper Series
HEC Paris - Strategy & Business Policy and HEC Paris - Accounting and Management Control Department
Downloads 150
35.

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 147
36.

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 147
37.

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 135
38.

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

CAAA Annual Conference 2011
Number of pages: 49 Posted: 29 Nov 2010 Last Revised: 19 Jun 2015
Working Paper Series
University Paris-Dauphine - DRM Finance, HEC Paris and HEC Paris - Accounting and Management Control Department

Multiple version iconThere are 2 versions of this paper

Downloads 128
39.

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 128
40.

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 123
41.

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: 28 Nov 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas and HEC Paris - Accounting and Management Control Department
Downloads 78
42.

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 76
43.

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 75
44.

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 74
45.

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 64
46.

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 60
47.

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 51
48.

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 51
49.

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 45
50.

A Social Movement Perspective on Finance: How Socially Responsible Investment Mattered

Journal of Business Ethics, Vol. 92, No. 1, 2010
Number of pages: 43 Posted: 13 Sep 2011 Last Revised: 10 Jul 2013
Accepted Paper Series
Ivey Business School at Western University
Downloads 41