Luc Paugam

HEC Paris, Accounting and Management Control Department

Associate Professor

1 avenue de la libération

Jouy-en-Josas, 78350

France

SCHOLARLY PAPERS

21

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5,105

SSRN CITATIONS
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Top 9,256

in Total Papers Citations

68

CROSSREF CITATIONS

71

Scholarly Papers (21)

1.

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Forthcoming Journal of Business Finance & Accounting
Number of pages: 44 Posted: 05 Jan 2012 Last Revised: 06 Dec 2014
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 1,073 (24,973)
Citation 7

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Conditional Conservatism, IFRS, Europe, Enforcement, Governance, Intangibles, Impairment

2.

Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility

Strategic Management Journal, Forthcoming, HEC Paris Research Paper No. SPE-2019-1335
Number of pages: 70 Posted: 19 Apr 2019 Last Revised: 25 May 2019
HEC Paris - Strategy & Business Policy, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 494 (70,672)
Citation 3

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DJSI, stock index, CSR, sustainability, event study

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
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 237 (158,300)

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Internally generated goodwill, Going concern goodwill, Synergy, Choquet integral, Residual income model

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
University Paris-Dauphine - DRM Finance, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 185 (199,963)

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Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

4.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 345 (107,461)
Citation 8

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 57 Posted: 19 Nov 2014 Last Revised: 05 Dec 2014
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
Downloads 327 (113,355)
Citation 3

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goodwill impairment, earnings management, cash flow management, real activities

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 515-554, 2015
Number of pages: 40 Posted: 14 May 2015
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
Downloads 0
Citation 6
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goodwill impairment, earnings management, cash flow management, real activities

6.

Non-Financial Information: State of the Art and Research Perspectives Based on a Bibliometric Study

Comptabilité - Contrôle - Audit (Accounting, Auditing and Control), Forthcoming
Number of pages: 50 Posted: 29 Jun 2015 Last Revised: 15 Aug 2015
Erasmus University Rotterdam - Erasmus School of Economics, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 312 (119,936)
Citation 3

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Non-financial information (NFI), corporate social responsibility (CSR), intellectual capital, environmental reporting, social reporting, literature review, bibliometrics

7.

The Expansion of Non-Financial Reporting: An Exploratory Study

Forthcoming in Accounting and Business Research, HEC Paris Research Paper No. ACC-2018-1262
Number of pages: 35 Posted: 26 Apr 2018 Last Revised: 03 May 2018
Hervé Stolowy and Luc Paugam
HEC Paris - Accounting and Management Control Department and HEC Paris, Accounting and Management Control Department
Downloads 280 (134,456)
Citation 9

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Non-Financial Reporting (NFR), Non-Financial Information (NFI), Integrated Reporting, Corporate Social Responsibility (CSR) Reporting, Sustainability Reporting, Environmental Reporting, Social Reporting

8.

Accounting for Business Combinations: Do Purchase Price Allocations Matter?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jan 2012 Last Revised: 15 Jun 2015
HEC Paris, Accounting and Management Control Department, University Paris-Est Créteil (UPEC) and Université Paris Dauphine - CEREG Research Centre
Downloads 256 (147,326)
Citation 5

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Purchase Price Allocation, Market Expectations, Abnormal Goodwill, Business Combination

Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

Number of pages: 53 Posted: 01 Nov 2014 Last Revised: 15 Jun 2015
Luc Paugam and Olivier J. Ramond
HEC Paris, Accounting and Management Control Department and Université Paris Dauphine - CEREG Research Centre
Downloads 242 (155,097)
Citation 1

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Impairment Test, Information Risk, Cost of Capital, Disclosures, IAS 36

Effect of Impairment‐Testing Disclosures on the Cost of Equity Capital

Journal of Business Finance & Accounting, Vol. 42, Issue 5-6, pp. 583-618, 2015
Number of pages: 36 Posted: 17 Jul 2015
Olivier J. Ramond and Luc Paugam
Université Paris Dauphine - CEREG Research Centre and HEC Paris, Accounting and Management Control Department
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Citation 1
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impairment test, cost of capital, information risk, disclosures, IAS 36

10.

Building the Legitimacy of Whistleblowers: A Multi-Case Discourse Analysis

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2018-1277
Number of pages: 94 Posted: 13 May 2018 Last Revised: 04 Jun 2018
HEC Paris - Accounting and Management Control Department, Université Laval, University of Manchester - Alliance Manchester Business School and HEC Paris, Accounting and Management Control Department
Downloads 239 (157,468)
Citation 5

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Whistleblowing, Fraud Detection, Role Definition, Discourse Analysis, Legitimacy, Securities and Exchange Commission (SEC), Sarbanes-Oxley Act (SOX)

Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2020-1401
Number of pages: 81 Posted: 16 Nov 2020 Last Revised: 24 Nov 2020
Luc Paugam, Hervé Stolowy and Yves Gendron
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and Université Laval
Downloads 222 (168,709)

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activist short sellers, persuasion, rhetorical strategies, narrative economics, credibility

Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Luc Paugam, Hervé Stolowy and Yves Gendron
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and Université Laval

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activist short sellers, persuasion, rhetorical strategies, narrative economics, credibility

12.

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

ESSEC Working Paper 1311
Number of pages: 42 Posted: 02 Oct 2013 Last Revised: 05 Dec 2014
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 214 (175,061)
Citation 2

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Conditional Conservatism, IFRS, Europe, Enforcement, Governance, Intangibles, Impairment

13.

Examining the Patterns of Goodwill Impairments in Europe and the US

Forthcoming, Accounting in Europe
Number of pages: 31 Posted: 20 Mar 2017
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 184 (200,907)
Citation 3

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Goodwill, Impairment, Europe, US, IFRS 3, IAS 36

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 119 (287,069)

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Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (799,987)
Citation 4
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Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

Non-Additivity in Accounting Valuation: Theory and Applications

Forthcoming, Abacus, HEC Paris Research Paper No. ACC-2017-1227
Number of pages: 43 Posted: 31 Aug 2017 Last Revised: 28 Nov 2017
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
Downloads 103 (317,784)

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Goodwill, Non-additive accounting-based valuation, Synergies, Choquet capacities, Growth options, Productive efficiency

Non‐Additivity in Accounting Valuation: Theory and Applications

Abacus, Vol. 54, Issue 3, pp. 381-416, 2018
Number of pages: 36 Posted: 17 Sep 2018
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
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Choquet capacities, Goodwill, Growth options, Non‐additive accounting‐based valuation, Productive efficiency, Synergies

16.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Forthcoming
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 25 Feb 2021
ESSEC Business School, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 101 (319,877)

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Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

17.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review Volume 28, Issue 5, pp. 819-884, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 10 Aug 2020
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 79 (372,406)

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other comprehensive income, available-for-sale securities gains and losses, investor reaction, investor attention, analyst reaction

18.

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021, HEC Paris Research Paper No. ACC-2020-1400
Number of pages: 55 Posted: 16 Nov 2020 Last Revised: 01 Mar 2021
Andrei Filip, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 66 (411,119)

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Goodwill impairment, enforcement, cash flow management, valuation assumptions

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2019-1347
Posted: 20 Aug 2019 Last Revised: 23 Sep 2019
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 16 (679,827)

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Volume 37, Issue 2, pp. 1248-1289, 2020
Posted: 03 Sep 2019 Last Revised: 03 Mar 2021
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

20.

Accounting Information in Innovative Small Cap Firms: Evidence from London's Alternative Investment Market

Accounting and Business Research, 2020
Number of pages: 57 Posted: 07 Nov 2020 Last Revised: 27 Nov 2020
Andrei Filip, Alessandro Ghio and Luc Paugam
ESSEC Business School, Monash University and HEC Paris, Accounting and Management Control Department
Downloads 9 (709,391)

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Financial Reporting; Innovation; Small Cap Firms; Social Media; Cash Flows; Earnings; AIM London

21.

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 482-514, 2015
Number of pages: 33 Posted: 14 May 2015
Paul André, Andrei Filip and Luc Paugam
HEC Lausanne, ESSEC Business School and HEC Paris, Accounting and Management Control Department
Downloads 0 (794,362)
Citation 8
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conditional conservatism, IFRS, Europe, enforcement, impairment, goodwill, intangibles