François Aubert

University of Auvergne Clermont 1

Associate professor

Clermont Ferrand, 63000

France

  • University of Auvergne Clermont 1

SCHOLARLY PAPERS

5

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Rank 30,680

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Top 30,680

in Total Papers Downloads

3,241

SSRN CITATIONS

3

CROSSREF CITATIONS

12

Scholarly Papers (5)

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1.

The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe

Number of pages: 39 Posted: 02 Oct 2008
Gary Grudnitski and François Aubert
San Diego State University and University of Auvergne Clermont 1
Downloads 1,026 (43,287)
Citation 2

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international financial reporting standards (IFRS), local accounting regimes

2.

Abnormal Stock Returns and Profit Warnings

Number of pages: 32 Posted: 17 Jun 2009
Wael Louhichi and François Aubert
University of Perpignan and University of Auvergne Clermont 1
Downloads 983 (45,977)

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profit warnings, earnings announcements, earnings management, abnormal stock returns

3.

The Relative Informativeness of GAAP and Pro Forma Earnings Announcements in France

Number of pages: 38 Posted: 04 Jun 2009
François Aubert
University of Auvergne Clermont 1
Downloads 497 (111,539)
Citation 10

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pro forma reporting, ‘street’ or non-GAAP earnings, abnormal stock returns, analysts’ forecasts, discretionary earnings, informative content

4.

Analyzing Brokers’ Expertise: Did Analysts Fully Anticipate the Impact of IFRS Adoption on Earnings? The European Evidence

Number of pages: 26 Posted: 17 Jun 2009
François Aubert and Pascal Dumontier
University of Auvergne Clermont 1 and University of Grenoble
Downloads 399 (144,300)
Citation 4

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5.

Determinants of Corporate Financial Disclosure Timing: The French Empirical Evidence

Number of pages: 26 Posted: 08 Jun 2009 Last Revised: 29 Sep 2009
François Aubert
University of Auvergne Clermont 1
Downloads 336 (174,323)
Citation 3

Abstract:

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annual financial disclosures, reporting lag, delays, earnings announcements, financial statement releases