Anne Jeny

IESEG School of Management

Socle de la Grande Arche

1 Parvis de la Defense

Puteaux, Paris 92800

France

  • IESEG School of Management

SCHOLARLY PAPERS

20

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SSRN CITATIONS
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Top 30,406

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8

CROSSREF CITATIONS

25

Scholarly Papers (20)

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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
Vedran Capkun, Anne Jeny, Thomas Jeanjean, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris, IESEG School of Management, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and MIT
Downloads 5,353 (2,824)
Citation 33

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IFRS, Earnings Management, Value Relevance

2.

Classification of Intangibles

HEC Accounting & Management Control Working Paper No. 708/2000
Number of pages: 39 Posted: 21 Mar 2001
Anne Jeny and Hervé Stolowy
IESEG School of Management and HEC Paris - Accounting and Management Control Department
Downloads 1,511 (21,893)

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Intangibles; Intangible assets; IASC

3.

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

Number of pages: 54 Posted: 15 Jul 2011
Vedran Capkun, Anne Jeny, Thomas Jeanjean, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris, IESEG School of Management, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and MIT
Downloads 940 (43,485)

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IFRS, Earnings Quality, Earnings Management, Compensation

4.

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

Number of pages: 57 Posted: 13 Feb 2018 Last Revised: 13 Jul 2020
Anne Jeny and Rucsandra Moldovan
IESEG School of Management and John Molson School of Business, Concordia University
Downloads 477 (104,446)

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

5.

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

Number of pages: 57 Posted: 28 Jul 2020 Last Revised: 27 Apr 2023
Ionela Andreicovici, Anne Jeny and Daphne Lui
Frankfurt School of Finance & Management, IESEG School of Management and ESSEC Business School
Downloads 391 (131,687)
Citation 5

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disclosure, goodwill impairment, expanded audit report

6.

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: 27 Jan 2023
Robert W. Faff, Xuefeng Shao, Faisal Alqahtani, Muhammad Atif, Anna Białek-Jaworska, Angel Chen, Geeta Duppati, Marisol Escobar, Marinela Adriana Finta, Anne Jeny, Ya Li, Marcio Andre Veras Machado, Takahiro Nishi, Bao Nguyen, Jae-Eun Noh, Jurij-Andrei Reichenecker, Hideaki Sakawa, Eleftheria Vaportzis, Luluk Widyawati, Singgih Wijayana, Chinthake Wijesooriya, Qiaozhi Ye and Qing (Clara) Zhou
University of Queensland, University of New South Wales (UNSW), University of Auckland, Macquarie University - Department of Accounting and Corporate Governance, University of Warsaw, University of Queensland, Students, Waikato Management School, University of Queensland, Students, Singapore Management University, IESEG School of Management, University of Queensland, Federal University of Paraiba (UFPB), Meiji University, University of Queensland, Students, University of Queensland, University of Strathclyde, 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, Macquarie Business School, Macquarie University
Downloads 358 (145,178)
Citation 11

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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

7.

Convergence in Motion: A Review of Fair Value Levels' Relevance

Number of pages: 37 Posted: 07 Jan 2020 Last Revised: 30 Mar 2021
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
Catholic University of Lille - IESEG School of Management, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 212 (246,893)
Citation 1

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

8.

The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP

Number of pages: 38 Posted: 30 Mar 2021
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan
Catholic University of Lille - IESEG School of Management, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 175 (293,155)
Citation 2

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Fair value hierarchy; Fair value levels; Fair value measurement; IFRS 13; SFAS 157; ASC 820

9.

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

European Accounting Review, Forthcoming
Number of pages: 49 Posted: 25 Oct 2019
Ionela Andreicovici, Anne Jeny and Daphne Lui
Frankfurt School of Finance & Management, IESEG School of Management and ESSEC Business School
Downloads 144 (345,073)

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

10.

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
Sophie Audousset-Coulier, Anne Jeny and Byron Y. Song
Concordia University, Quebec - John Molson School of Business, IESEG School of Management and Concordia University, Quebec - John Molson School of Business
Downloads 122 (391,913)

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Audit, Quality, Accuracy

11.

Who are Industry Specialist Auditors?

CAAA Annual Conference 2012
Number of pages: 41 Posted: 14 Jan 2012
Like Jiang, Anne Jeny and Sophie Audousset-Coulier
University of Melbourne - Faculty of Business and Economics, IESEG School of Management and Concordia University, Quebec - John Molson School of Business
Downloads 111 (419,902)
Citation 2

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Auditor industry specialists, audit fees

12.

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

Palgrave Communications, Vol. 3, 2017
Number of pages: 10 Posted: 29 Mar 2017
Anne Jeny and Estefania Santacreu-Vasut
IESEG School of Management and ESSEC Business School
Downloads 106 (434,028)

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13.

The Intangible Assetization of the State. The Case of a French Reform (2007–2020)

Number of pages: 49 Posted: 04 Oct 2022
Laure Celerier, Eve Chiapello and Anne Jeny
University of Ottawa, Ecole des Hautes Etudes en Sciences Sociales and IESEG School of Management
Downloads 54 (638,249)

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Accounting reform; Accrual accounting; Assets; Budgetary accounting; Intangible assetization; Intangible assets; Open data government; Public sector; State reform; Valuation

14.

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

Number of pages: 15 Posted: 12 Aug 2020
Anne Jeny and Rucsandra Moldovan
IESEG School of Management and John Molson School of Business, Concordia University
Downloads 45 (690,563)
Citation 2

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meta-analysis, R&D, intangible assets

15.

Analysts' information environment and voluntary turn away from IFRS

Number of pages: 55 Posted: 01 Dec 2023
Andrei Filip, Anne Jeny and Louis Mangeney
Catholic University of Lille - IESEG School of Management, IESEG School of Management and Catholic University of Lille - IESEG School of Management
Downloads 15 (952,767)

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IFRS; Financial Analyst; Swiss GAAP; Accuracy; Following

16.

Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions

Number of pages: 58 Posted: 01 Dec 2023
Emeline Deneuve, Andrei Filip and Anne Jeny
HEC Montreal - Department of Accounting Studies, Catholic University of Lille - IESEG School of Management and IESEG School of Management
Downloads 9 (990,555)

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key audit matters, investors’ reactions, cumulative absolute abnormal returns, KAM dissimilarity, risk disclosure, auditor disclosure, textual analysis

17.

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, Thomas Jeanjean and Thomas Jeanjean
IESEG School of Management and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School

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R&D, Capitalization, Value Relevance

18.

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
Anne Jeny and Estefania Santacreu-Vasut
IESEG School of Management and ESSEC Business School

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Gender, Language, Accounting, Audit

19.

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
Anne Jeny, Thomas Jeanjean, Thomas Jeanjean and Peter R. Joos
IESEG School of Management, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and INSEAD

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R&D, capitalization, signaling

20.

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
Sophie Audousset-Coulier, Anne Jeny and Like Jiang
Concordia University, Quebec - John Molson School of Business, IESEG School of Management and University of Melbourne - Faculty of Business and Economics

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auditor industry specialization, construct validity