Anne Jeny

IESEG School of Management

Socle de la Grande Arche

1 Parvis de la Defense

Puteaux, Paris 92800

France

SCHOLARLY PAPERS

15

DOWNLOADS
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7,120

SSRN CITATIONS
Rank 28,398

SSRN RANKINGS

Top 28,398

in Total Papers Citations

1

CROSSREF CITATIONS

30

Scholarly Papers (15)

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, IESEG School of Management, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 5,067 (1,909)
Citation 33

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, IESEG School of Management, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 860 (33,388)
Citation 10

Abstract:

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IFRS, Earnings Quality, Earnings Management, Compensation

3.

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 347 (104,336)

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

4.

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
Bond University, 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, 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 292 (125,860)
Citation 9

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

5.

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

Number of pages: 37 Posted: 07 Jan 2020 Last Revised: 30 Mar 2021
ESSEC Business School, John Molson School of Business, Concordia University, Cass Business School, City, University of London, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 129 (263,682)

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

6.

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

Number of pages: 45 Posted: 28 Jul 2020
Frankfurt School of Finance & Management, IESEG School of Management and ESSEC Business School
Downloads 111 (293,931)
Citation 1

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disclosure, goodwill impairment, expanded audit report

7.

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, IESEG School of Management and Concordia University, Quebec - John Molson School of Business
Downloads 88 (342,402)

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Audit, Quality, Accuracy

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, IESEG School of Management and ESSEC Business School
Downloads 82 (357,189)

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

9.

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, IESEG School of Management and Concordia University, Quebec - John Molson School of Business
Downloads 81 (359,826)

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Auditor industry specialists, audit fees

10.

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

Number of pages: 38 Posted: 30 Mar 2021
ESSEC Business School, John Molson School of Business, Concordia University, Cass Business School, City, University of London, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 41 (497,817)

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

11.

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 22 (602,236)
Citation 2

Abstract:

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meta-analysis, R&D, intangible assets

12.

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
IESEG School of Management and ESSEC Business School - Department of Accounting and Management Control

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R&D, Capitalization, Value Relevance

13.

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
IESEG School of Management and ESSEC Business School

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Gender, Language, Accounting, Audit

14.

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
IESEG School of Management, ESSEC Business School - Department of Accounting and Management Control and INSEAD

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R&D, capitalization, signaling

15.

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, IESEG School of Management and University of Melbourne - Faculty of Business and Economics

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auditor industry specialization, construct validity