Luc Paugam

HEC Paris

Associate Professor

1 avenue de la libération

Jouy-en-Josas, 78350

France

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 13,986

SSRN RANKINGS

Top 13,986

in Total Papers Downloads

2,808

CITATIONS

1

Scholarly Papers (12)

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
Downloads 856 (17,977)

Abstract:

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

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, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 202 (125,981)

Abstract:

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 and HEC Paris - Accounting and Management Control Department
Downloads 130 (185,685)

Abstract:

Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

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
Downloads 246 (103,354)

Abstract:

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
Downloads 0
  • Add to Cart

Abstract:

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

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 and Université Paris Dauphine - CEREG Research Centre
Downloads 209 (121,883)
Citation 1

Abstract:

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
Downloads 0
Citation 1
  • Add to Cart

Abstract:

impairment test, cost of capital, information risk, disclosures, IAS 36

5.

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
Downloads 166 (133,661)

Abstract:

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

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, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 95 (234,269)

Abstract:

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, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (568,600)
  • Add to Cart

Abstract:

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

7.

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, University Paris-Est Créteil (UPEC) and Université Paris Dauphine - CEREG Research Centre
Downloads 96 (147,180)

Abstract:

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

8.

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 and HEC Paris - Accounting and Management Control Department
Downloads 82 (131,729)

Abstract:

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

9.

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

Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 27 Nov 2015
University of Houston - C.T. Bauer College of Business, HEC Paris, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 41 (91,584)

Abstract:

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

10.

Non-Additivity in Accounting Valuation: Theory and Applications

Forthcoming in Abacus
Number of pages: 43 Posted: 31 Aug 2017
HEC Paris, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
Downloads 0 (396,505)

Abstract:

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

11.

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
Downloads 0 (253,536)

Abstract:

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

12.

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
Downloads 0 (565,991)
  • Add to Cart

Abstract:

conditional conservatism, IFRS, Europe, enforcement, impairment, goodwill, intangibles