Paul André

HEC Lausanne

Professor

UNIL-Dorigny

Anthropole

Lausanne, 1015

Switzerland

SCHOLARLY PAPERS

34

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SSRN CITATIONS
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48

CROSSREF CITATIONS

91

Scholarly Papers (34)

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 (25,423)
Citation 7

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

2.

Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance

ACCA Research Report 134
Number of pages: 72 Posted: 07 May 2015
University of Glasgow - Accounting and Finance Group, HEC Lausanne and University of Stirling
Downloads 943 (30,563)
Citation 1

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IFRS 3, IAS 36, IAS 38, Disclosures, Compliance

3.
Downloads 834 ( 36,289)
Citation 8

Are Joint Audits Associated with Higher Audit Fees?

Number of pages: 52 Posted: 12 Apr 2012 Last Revised: 17 Mar 2017
HEC Lausanne, University of Strasbourg - EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne
Downloads 834 (35,767)
Citation 8

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Joint Audits, Audit fees, Audit quality, Legal regime, France, UK, Italy

Are Joint Audits Associated with Higher Audit Fees?

European Accounting Review, Forthcoming
Posted: 07 Dec 2014
HEC Lausanne, University of Strasbourg - EM Strasbourg Business School, Heriot-Watt University - School of Management and Languages and University of Lausanne, HEC-Lausanne

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Joint audits, audit fees, audit quality, France, UK, Italy

4.

Compliance with Goodwill Related Mandatory Disclosure Requirements and the Cost of Equity Capital

Accounting and Business Research, 47(3), pp. 268-312.
Number of pages: 64 Posted: 11 Jul 2014 Last Revised: 03 Mar 2017
University of Florence - Department of Business Economics, HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 450 (80,374)
Citation 9

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mandatory disclosure, cost of equity capital, implied cost of equity, goodwill, IAS36, IFRS3

5.

Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors (formerly titled The Interplay between Segment Disclosure Quantity and Quality)

International Journal of Accounting, Forthcoming
Number of pages: 51 Posted: 25 Jul 2014 Last Revised: 20 Nov 2016
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, ESSEC Business School and John Molson School of Business, Concordia University
Downloads 426 (85,688)
Citation 5

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segment reporting; disclosure quality; disclosure quantity; financial reporting choices; IFRS 8

Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?

Number of pages: 28 Posted: 04 Mar 2005
Samer Khalil, Michel Magnan and Paul André
Concordia University, Quebec - John Molson School of Business, Concordia University - Department of Accountancy and HEC Lausanne
Downloads 411 (88,625)
Citation 1

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Kill fees, lockups, termination fees, mergers and acquisitions, corporate governance

Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?

Journal of Business Finance & Accounting, Vol. 34, No. 3-4, pp. 541-566, April/May 2007
Number of pages: 26 Posted: 04 Jun 2007
Paul André, Samer Khalil and Michel Magnan
HEC Lausanne, American University of Beirut and Concordia University - Department of Accountancy
Downloads 15 (697,380)
Citation 1
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7.

The Impact of IFRS on the Relationship between Conservatism and Investment Efficiency

Comptabilité Contrôle Audit, Forthcoming
Number of pages: 33 Posted: 07 Jan 2015
Paul André, Andrei Filip and Sophie Marmousez
HEC Lausanne, ESSEC Business School and HEC Montreal
Downloads 359 (104,335)

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Conservatism, Earnings quality, Investment effeciency, Over- and Under-investment, IFRS, France

8.

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Impact on Analysts’ Forecasts

Applied Economics, Forthcoming
Number of pages: 40 Posted: 07 Jun 2017
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 269 (142,207)
Citation 1

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mandatory disclosures, value relevance, analysts’ forecasts, intangibles, impairments, IAS 36, IAS 38

9.

A Discussion of Firm Performance and Managerial Succession in Family Firms

Number of pages: 19 Posted: 13 Feb 2009
Paul André
HEC Lausanne
Downloads 250 (152,988)
Citation 1

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CEO turnover, Corporate restructuring, Family managed firms, Firm performance

10.

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 (177,584)
Citation 2

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

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, Accounting and Management Control Department
Downloads 186 (201,825)
Citation 3

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

12.

Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level

Forthcoming at Journal of International Accounting Research
Number of pages: 72 Posted: 04 Jan 2018 Last Revised: 10 May 2019
Paul André, Andrei Filip and Rucsandra Moldovan
HEC Lausanne, ESSEC Business School and John Molson School of Business, Concordia University
Downloads 157 (233,453)

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Management guidance; Segment disclosure; Financial analysts; Analyst earnings forecasts; Corporate diversification

13.

Analysis of a Merger from a Governance Perspective: The Case of Abitibi-Consolidated and Donohue

Number of pages: 42 Posted: 27 Jul 2008
Paul André, Michel Magnan and Sylvie St-Onge
HEC Lausanne, Concordia University - Department of Accountancy and HEC Montreal
Downloads 137 (260,584)

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Merger, Managerial compensation; Governance, Dual class shares, Pyramid structure, Canada

14.

An International Study of Internal Audit Function Quality

Accounting and Business Research, Forthcoming
Number of pages: 57 Posted: 05 Oct 2017
Like Jiang, Paul André and Chrystelle Richard
University of Melbourne - Faculty of Business and Economics, HEC Lausanne and ESSEC Business School
Downloads 126 (277,656)

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Internal Audit Function, Internal Audit Quality, Corporate Governance, CBOK 2010

15.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries

Forthcoming, Accounting in Europe 
Number of pages: 15 Posted: 12 Apr 2017
Paul André
HEC Lausanne
Downloads 122 (284,439)
Citation 2

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IFRS, Europe, Accounting Directive 2013/34/EU, SMEs, Classification

16.

Women Involved in the Financial Reporting Process and Financial Reporting Quality

Number of pages: 38 Posted: 31 Jul 2017
Université de Bourgogne - Burgundy School of Business, HEC Lausanne, Université de Bourgogne - Burgundy School of Business and University of Lausanne, HEC-Lausanne
Downloads 117 (293,006)

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Financial reporting, Women, CFO, Audit committee, External auditor, Family firms, France

17.

Measuring the Impact of the Transition to Mandatory CSR Reporting in Europe

Number of pages: 62 Posted: 09 Mar 2021 Last Revised: 16 Mar 2021
Anastasiia Borisova and Paul André
University of Lausanne - HEC Lausanne - Department of Accounting and Control and HEC Lausanne
Downloads 115 (296,515)

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textual analysis, annual report, corporate social responsibility, international, disclosure regulation, Directive 2014/95

18.

Business Group Membership and IFRS Reporting: The Effect of Group Financing and Investing Incentives.

Number of pages: 47 Posted: 11 Apr 2017
Paul André and Fani Kalogirou
HEC Lausanne and UCP-Católica Lisbon School of Business and Economics
Downloads 104 (317,946)
Citation 1

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financial reporting, IFRS, business groups, unlisted firms, investment efficiency

19.

Vocabulary Based Information Retrieval: A Look at CSR Reports by European Listed Companies

Number of pages: 40 Posted: 26 Mar 2021 Last Revised: 27 Mar 2021
Anastasiia Borisova and Paul André
University of Lausanne - HEC Lausanne - Department of Accounting and Control and HEC Lausanne
Downloads 59 (440,781)

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textual analysis, annual report, corporate social responsibility

20.

IFRS Adoption by UK Unlisted Firms: Subsidiary- Versus Group-Level Incentives

Number of pages: 41 Posted: 24 Feb 2019
Paul André and Fani Kalogirou
HEC Lausanne and UCP-Católica Lisbon School of Business and Economics
Downloads 55 (455,500)
Citation 1

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Financial Reporting, IFRS, Business Groups, Unlisted Firms, Private Firms, Accounting Quality, Investment Efficiency

21.

Interlocked Audit Partners and Board Directors: An Examination of Financial Reporting Quality

Number of pages: 82 Posted: 18 Mar 2021
Valeria Volpentesta and Paul André
University of Lausanne - HEC Lausanne - Department of Accounting and Control and HEC Lausanne
Downloads 51 (470,973)

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Financial Reporting Quality, Director-Audit Partner Interlocks, Auditing, Busyness, Executive Directors, Audit Committees

22.

Does Accounting Mitigate Agency Conflicts Within Corporate Groups? Evidence from UK Subsidiaries

Number of pages: 37 Posted: 24 Feb 2019
Paul André, Lars Helge Hass and Fani Kalogirou
HEC Lausanne, Lancaster University - Lancaster University Management School and UCP-Católica Lisbon School of Business and Economics
Downloads 44 (500,643)
Citation 2

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Agency Costs, Capital Structure, Corporate Groups, Financial Reporting, Investment Efficiency, Private Firms, Unlisted Firms, IFRS, UK

Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada

Journal of Business Finance & Accounting, Vol. 33, No. 3-4, pp. 517-543, April 2006
Number of pages: 27 Posted: 25 May 2006
Walid Ben-Amar and Paul André
University of Ottawa and HEC Lausanne
Downloads 30 (586,259)
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Mergers and acquisitions, separation of ownership and control, ownership concentration, family ownership, corporate governance

24.

The Cash-Relevance of Ifrs – European Legislation Regarding Dividends and Taxation in the Context of Ifrs Reporting

Number of pages: 71 Posted: 23 May 2021
HEC Lausanne, University of Augsburg and University of Augsburg
Downloads 22 (622,745)

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IFRS, book-tax difference, book-dividend difference, EU regulated markets

25.

The Long-Run Performance of Mergers and Acquisitions: Evidence from the Canadian Stock Market

Number of pages: 18 Posted: 25 Dec 2004
Paul André, Maher Kooli and Jean-Francois L'Her
HEC Lausanne, University of Quebec at Montreal (UQAM) - School of Management (ESG) and Canada Pension Plan Investment Board
Downloads 20 (636,693)
Citation 3
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26.

Financial Interlocks and the Cost of Debt in a Setting with Concentrated Family Ownership

Number of pages: 54 Posted: 12 Mar 2021
University of Lausanne - HEC Lausanne - Department of Accounting and Control, HEC Lausanne and SDA Bocconi
Downloads 12 (695,962)

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Cost of Debt, Interlocking Directorates, Family Ownership, Agency Costs

27.

The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth

Corporate Governance: An International Review, Vol. 16, Issue 3, pp. 210-224, May 2008
Number of pages: 15 Posted: 19 Aug 2008
Samer Khalil, Michel Magnan and Paul André
American University of Beirut, Concordia University - Department of Accountancy and HEC Lausanne
Downloads 2 (776,084)
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28.

Market Reaction to Social Performance of Acquiring Firms: Evidence on Emerging Markets

Posted: 16 Nov 2016 Last Revised: 02 Dec 2016
Tze-Yu Yen and Paul André
National Chung Cheng University, Taiwan, Department of Finance and HEC Lausanne

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Corporate Social Responsibility, Deal Announcement Returns, Agency Cost, Corporate Governance, Legal Institution, Emerging Market

29.

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 (804,587)
Citation 8
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conditional conservatism, IFRS, Europe, enforcement, impairment, goodwill, intangibles

Board Effectiveness and Short Termism

Journal of Business Finance & Accounting, Vol. 41, Issue 1-2, pp. 185-209, 2014
Number of pages: 25 Posted: 25 Feb 2014
Angelica Gonzalez and Paul André
University of Edinburgh and HEC Lausanne
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Citation 2
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board effectiveness, corporate governance, short‐termism

Board Effectiveness and Short-Termism

Forthcoming Journal of Business Finance & Accounting
Posted: 05 Jan 2012 Last Revised: 22 Jul 2013
Angelica Gonzalez and Paul André
University of Edinburgh and HEC Lausanne

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Board effectiveness, Corporate Governance, Short-termism

31.

Long Term Operating Performance of Acquiring Firms in Emerging Markets: The Corporate Governance Issues

23rd Australasian Finance and Banking Conference 2010 Paper
Posted: 22 Aug 2010
Tze-Yu Yen and Paul André
National Chung Cheng University, Taiwan, Department of Finance and HEC Lausanne

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Mergers and Acquisitions, Operating Performance, Ownership Structure, Corporate Governance, Legal Institutions, Emerging Markets

32.

The Transition to IFRS and the Value Relevance of Financial Statements in Greece

British Accounting Review, Vol. 44, Issue 4, 2012
Posted: 20 Oct 2008 Last Revised: 07 Apr 2014
Ioannis Tsalavoutas, Paul André and Lisa Evans
University of Glasgow - Accounting and Finance Group, HEC Lausanne and University of Stirling - Department of Accounting and Finance

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Creative accounting, Greece, IFRS implementation, Value relevance

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new economy, mergers and acquisitions, ownership, corporate governance, event studies

34.

Determinants of Earnings Announcement Timeliness and of Audit Lag: A Two-Stage Estimation Approach

Posted: 30 Aug 1999
Paul André, Claude Laurin and Anis Thabet
HEC Lausanne, HEC Montreal - Department of Accounting Studies and Universite du Quebec a Montreal

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Other Papers (1)

Total Downloads: 160
1.

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: Value Relevance and Analysts’ Forecasts

Number of pages: 36 Posted: 08 Jun 2014
HEC Lausanne, University of Stirling and University of Glasgow - Accounting and Finance Group
Downloads 160 (384,442)

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IAS 36, IAS 38, Intangibles, Impairments, Value relevance, Analysts' forecasts, Mandatory disclosures