Anne Jeny

ESSEC Business School

Professor

Av Bernard Hirsch

BP 50105

Cergy-Pontoise, 95021

France

ESSEC Business School - Department of Accounting and Management Control

Av Bernard Hirsch

Cergy-Pontoise 95021

France

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 7,269

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6,639

SSRN CITATIONS
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Top 27,262

in Total Papers Citations

1

CROSSREF CITATIONS

28

Scholarly Papers (13)

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 Oct 2017
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 4,951 (1,722)
Citation 28

Abstract:

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IFRS, Earnings Management, Value Relevance

2.

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

Number of pages: 54 Posted: 15 Jul 2011
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 834 (30,892)
Citation 8

Abstract:

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IFRS, Earnings Quality, Earnings Management, Compensation

3.

Increasing the Discoverability of Non-English Language Research Papers: A Reverse-Engineering Application of the Pitching Research Template

Number of pages: 57 Posted: 10 Apr 2017 Last Revised: 16 Aug 2017
University of Queensland, University of New South Wales (UNSW), University of Auckland, University of Essex - Essex Business School, University of Warsaw, University of Queensland, Students, Waikato Management School, University of Queensland, Students, Singapore Management University, ESSEC Business School, University of Queensland, Federal University of Paraiba (UFPB), Meiji University, University of Queensland, Students, University of Queensland, Hochschule Liechtenstein - Institute of Financial Services, Graduate School of Economics, Nagoya City University, Heriot-Watt University, University of Queensland, Business School, Students, Universitas Gadjah Mada (UGM), University of Queensland, National University of Singapore and Department of Applied Finance and Actuarial Studies, Macquarie University
Downloads 281 (117,913)
Citation 8

Abstract:

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pitching research; template; discoverability; non-English language research; Arabic; Chinese; Dutch; French; Greek; Hindi; Indonesian; Japanese; Korean; Lao; Norwegian; Polish; Portuguese; Romanian; Russian; Sinhalese; Spanish; Tamil; Thai; Urdu; Vietnamese; Myanmar; German; Persian Bengali; Filipin

4.

Accounting for Intangible Assets—Insights from Meta-Analysis of R&D Research

Number of pages: 76 Posted: 13 Feb 2018 Last Revised: 16 Dec 2019
Anne Jeny and Rucsandra Moldovan
ESSEC Business School and John Molson School of Business, Concordia University
Downloads 270 (122,849)

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Research and development; Intangible assets; Capitalization; Meta-analysis

5.

The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective

Number of pages: 75 Posted: 07 Jan 2020
ESSEC Business School, John Molson School of Business, Concordia University, Cass Business School, City, University of London, ESSEC Business School, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 101 (284,900)

Abstract:

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Fair value hierarchy; Fair value measurement; Meta-analysis; Valuation process; Fair value audit; IFRS 13; SFAS 157; ASC 820

6.

Abnormal Audit Fees and Properties of Analyst Forecasts, the Role of Cross-Listing and Legal Origin

CAAA Annual Conference 2011
Number of pages: 28 Posted: 16 Jan 2011
Concordia University, Quebec - John Molson School of Business, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Downloads 82 (324,960)

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Audit, Quality, Accuracy

7.

Who are Industry Specialist Auditors?

CAAA Annual Conference 2012
Number of pages: 41 Posted: 14 Jan 2012
University of Melbourne - Faculty of Business and Economics, ESSEC Business School and Concordia University, Quebec - John Molson School of Business
Downloads 73 (347,599)

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Auditor industry specialists, audit fees

8.

Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 25 Oct 2019
Frankfurt School of Finance & Management, ESSEC Business School and ESSEC Business School
Downloads 45 (437,676)

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Corporate Disclosure; Sell-side Analysts; Goodwill Impairment; Disagreement

9.

Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report

Number of pages: 45
Frankfurt School of Finance & Management, ESSEC Business School and ESSEC Business School
Downloads 2

Abstract:

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disclosure, goodwill impairment, expanded audit report

10.

The Negative Impact of R&D Capitalization: A Value Relevance Approach

European Accounting Review Vol. 15, No. 1, 2006
Posted: 18 Sep 2017
Anne Jeny and Thomas Jeanjean
ESSEC Business School and ESSEC Business School - Department of Accounting and Management Control

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R&D, Capitalization, Value Relevance

11.

New Avenues of Research to Explain the Rarity of Females at the Top of the Accountancy Profession

Palgrave Communications, March 7, 2017
Posted: 18 Sep 2017
ESSEC Business School and ESSEC Business School

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Gender, Language, Accounting, Audit

12.

Accounting Choice and Future Performance: The Case of R&D Accounting in France

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 18 Sep 2017
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and INSEAD

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R&D, capitalization, signaling

13.

The Validity of Auditor Industry Specialization Measures

Auditing: A Journal of Practice & Theory, Vol. 35, n°1, 2016
Posted: 12 Jul 2013 Last Revised: 12 Oct 2017
Concordia University, Quebec - John Molson School of Business, ESSEC Business School and University of Melbourne - Faculty of Business and Economics

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auditor industry specialization, construct validity