UNIL-Dorigny
Anthropole
Lausanne, 1015
Switzerland
HEC Lausanne
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
IFRS 3, IAS 36, IAS 38, Disclosures, Compliance
Conditional Conservatism, IFRS, Europe, Enforcement, Governance, Intangibles, Impairment
Joint Audits, Audit fees, Audit quality, Legal regime, France, UK, Italy
Joint audits, audit fees, audit quality, France, UK, Italy
segment reporting; disclosure quality; disclosure quantity; financial reporting choices; IFRS 8
Kill fees, lockups, termination fees, mergers and acquisitions, corporate governance
Conservatism, Earnings quality, Investment effeciency, Over- and Under-investment, IFRS, France
Goodwill, Impairment, Europe, US, IFRS 3, IAS 36
Management guidance; Segment disclosure; Financial analysts; Analyst earnings forecasts; Corporate diversification
Internal Audit Function, Internal Audit Quality, Corporate Governance, CBOK 2010
Merger, Managerial compensation; Governance, Dual class shares, Pyramid structure, Canada
Financial reporting, Women, CFO, Audit committee, External auditor, Family firms, France
IFRS, Europe, Accounting Directive 2013/34/EU, SMEs, Classification
financial reporting, IFRS, business groups, unlisted firms, investment efficiency
Financial Reporting Quality, Director-Audit Partner Interlocks, Auditing, Busyness, Executive Directors, Audit Committees
Financial Reporting, IFRS, Business Groups, Unlisted Firms, Private Firms, Accounting Quality, Investment Efficiency
IFRS, book-tax difference, book-dividend difference, EU regulated markets
Cost of Debt, Interlocking Directorates, Family Ownership, Agency Costs
mandatory disclosures, value relevance, analysts’ forecasts, intangibles, impairments, IAS 36, IAS 38
Corporate Social Responsibility, Deal Announcement Returns, Agency Cost, Corporate Governance, Legal Institution, Emerging Market
mandatory disclosure, cost of equity capital, implied cost of equity, goodwill, IAS36, IFRS3
Board effectiveness, Corporate Governance, Short-termism
Mergers and Acquisitions, Operating Performance, Ownership Structure, Corporate Governance, Legal Institutions, Emerging Markets
Creative accounting, Greece, IFRS implementation, Value relevance
new economy, mergers and acquisitions, ownership, corporate governance, event studies
Mergers and acquisitions, separation of ownership and control, ownership concentration, family ownership, corporate governance
IAS 36, IAS 38, Intangibles, Impairments, Value relevance, Analysts' forecasts, Mandatory disclosures
