Michel Magnan

Concordia University - Department of Accountancy

Montreal, Quebec H3G 1M8

Canada

SCHOLARLY PAPERS

42

DOWNLOADS
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10,129

SSRN CITATIONS
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Top 14,085

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67

CROSSREF CITATIONS

37

Scholarly Papers (42)

1.

Fair Value Accounting and the Financial Crisis: Messenger or Contributor?

CIRANO - Scientific Publications Paper No. 2009s-27
Number of pages: 20 Posted: 12 Nov 2009
Michel Magnan
Concordia University - Department of Accountancy
Downloads 1,466 (24,442)
Citation 10

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fair-value accounting, governance, risk management

2.

Inside Agency: The Rise and Fall of Nortel

Number of pages: 57 Posted: 12 Feb 2008
Concordia University - Department of Accountancy, Case Western Reserve University - Department of Accountancy, HEC - University of Lausanne and Concordia University, Quebec - Department of Accountancy
Downloads 992 (43,073)
Citation 2

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Agency theory, executive compensation, financial misstatement, income smoothing, stock options, earnings manipulation, earnings management

3.

Fair Value Accounting: Information or Confusion for Financial Markets?

Review of Accounting Studies (2015) Volume 20, Issue 1, pp 559-591, CIRANO - Scientific Publication No. 2011s-56
Number of pages: 43 Posted: 08 Sep 2011 Last Revised: 07 Jul 2015
Michel Magnan, Andrea Menini and Antonio Parbonetti
Concordia University - Department of Accountancy, University of Padua and University of Padua
Downloads 926 (47,325)
Citation 8

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Fair value accounting, governance, risk management, earnings forecasts analysts, valuation of assets disclosure

4.

The Informational Contribution of Social and Environmental Disclosures for Investors

Number of pages: 47 Posted: 14 Jan 2009 Last Revised: 17 Aug 2009
Denis Cormier, Marie-Josée Ledoux and Michel Magnan
University du Quebec a Montreal, affiliation not provided to SSRN and Concordia University - Department of Accountancy
Downloads 788 (59,034)
Citation 22

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Social disclosure, governance attributes, environmental disclosure

5.

The Impact of Mandated Disclosure on Performance-Based CEO Compensation

Number of pages: 35 Posted: 29 Feb 2004
Jane Craighead, Michel Magnan and Linda Thorne
Mercer Human Resource Consulting, Concordia University - Department of Accountancy and York University - Schulich School of Business
Downloads 655 (75,078)
Citation 7

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Executive compensation, corporate governance, disclosure, ownership

6.

Where is the Theory for CEO Compensation? ----Making Sense of Recent Empirical-Based Conclusions About CEO Pay

Posted: 23 Aug 2009 Last Revised: 25 Aug 2009
Concordia University, QuebecMcMaster University - Michael G. DeGroote School of Business and Concordia University - Department of Accountancy
Downloads 476 (111,658)

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CEO compensation, agency theory, pay-performance link, the agent-principal model

7.

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 473 (112,467)
Citation 1

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

8.

Conditional Conservatism and the Yield Spread of Corporate Bond Issues

Review of Quantitative Finance and Accounting, Vol 46, No 4, 2016
Number of pages: 50 Posted: 09 Jan 2010 Last Revised: 25 Jan 2017
Mingzhi Liu, Mingzhi Liu and Michel Magnan
University of Manitoba - Asper School of BusinessUniversity of Manitoba - Department of Accounting and Finance and Concordia University - Department of Accountancy
Downloads 436 (123,837)
Citation 3

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Conditional conservatism; Yield spread; Debt contract efficiency; Information costs; Debt contract renegotiation costs

9.

Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets

Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Number of pages: 25 Posted: 13 Jan 2006 Last Revised: 01 Nov 2023
Samer Khalil, Michel Magnan and Jeffrey R. Cohen
Murray State University, Concordia University - Department of Accountancy and Boston College - Department of Accounting
Downloads 424 (127,949)
Citation 8

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Audit pricing, Audit fee, Dual class shares, Private benefits of control

10.

Information Uncertainty, Corporate Disclosure and Stock Return Volatility

Number of pages: 37 Posted: 08 Jan 2008
Michel Magnan and Bixia Xu
Concordia University - Department of Accountancy and Wilfrid Laurier University
Downloads 407 (134,079)

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information uncertainty, stock return volatility, corporate disclosure, disclosure cost

11.

Accounting, Governance, and the Crisis: Is Risk the Missing Link?

Number of pages: 27 Posted: 06 Jul 2011
Michel Magnan and Garen Markarian
Concordia University - Department of Accountancy and HEC - University of Lausanne
Downloads 358 (154,830)
Citation 4

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crisis and accounting, fair value accounting, accounting and risk

12.

Auditor Incentive and Audit Size: Evidence from Chinese Audit Market

(CAAA) 2008 Annual Conference Paper
Number of pages: 28 Posted: 12 Jan 2008
Jun Zhan and Michel Magnan
Concordia University, Quebec and Concordia University - Department of Accountancy
Downloads 354 (156,739)

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accrual quality, Big 5 versus non-Big 5 audits, auditor incentive

13.

Reacting to a Peer Bankruptcy Announcement: Tension in Financial Reporting

Number of pages: 44 Posted: 17 Jul 2020 Last Revised: 18 Apr 2023
Mahmoud Delshadi, Ahmad Hammami and Michel Magnan
Adam Smith Business School - University of Glasgow, John Molson School of Business, Concordia University and Concordia University - Department of Accountancy
Downloads 296 (189,694)

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Accounting conservatism, Bankruptcy, Spillover effects, Financial reporting

14.

Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud

CAAA Annual Conference 2010
Number of pages: 57 Posted: 05 Jan 2010 Last Revised: 01 Feb 2013
Concordia University - Department of Accountancy, University du Quebec a Montreal and Brock University - Faculty of Business
Downloads 295 (190,348)

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financial reporting fraud, fraud triangle, governance, media, hubris, asset misappropriation

15.

Accounting with the Right Value and Financial Crisis: Indicative or Contributive Role? (Comptabilisation À La Juste Valeur Et Crise Financière: Rôle Indicatif Ou Contributif?)

CIRANO - Scientific Publications Paper No. 2009s-25
Number of pages: 23 Posted: 12 Nov 2009
Michel Magnan
Concordia University - Department of Accountancy
Downloads 227 (247,074)
Citation 1

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fair-value accounting, governance, risk management

16.

Convergence in Motion: A Review of Fair Value Levels' Relevance

Number of pages: 37 Posted: 07 Jan 2020 Last Revised: 30 Mar 2021
Catholic University of Lille - IESEG School of Management, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 222 (252,283)
Citation 1

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Fair value hierarchy; Fair value measurement; Meta-analysis; Valuation process; Fair value audit; IFRS 13; SFAS 157; ASC 820

17.

The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP

Number of pages: 38 Posted: 30 Mar 2021
Catholic University of Lille - IESEG School of Management, John Molson School of Business, Concordia University, Fudan University - School of Management, IESEG School of Management, Concordia University - Department of Accountancy and John Molson School of Business, Concordia University
Downloads 192 (288,359)
Citation 3

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Fair value hierarchy; Fair value levels; Fair value measurement; IFRS 13; SFAS 157; ASC 820

18.

Gender Diversity in Corporate Boards: A Synthesis of the Evidence and Practices

CIRANO - Scientific Publications 2010s-41
Number of pages: 39 Posted: 26 Sep 2010 Last Revised: 02 Jul 2013
Sylvie St-Onge and Michel Magnan
HEC Montreal and Concordia University - Department of Accountancy
Downloads 177 (309,973)
Citation 1

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Women, corporate boarddivesity, appointment of women on corporate boards

19.

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 177 (309,973)

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

20.

Does Options Trading Reduce the Demand for Conditional Accounting Conservatism?

Number of pages: 53 Posted: 22 Apr 2021
Mahmoud Delshadi, Ahmad Hammami and Michel Magnan
Adam Smith Business School - University of Glasgow, John Molson School of Business, Concordia University and Concordia University - Department of Accountancy
Downloads 149 (358,767)

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conditional conservatism, options trading, information asymmetry

21.

The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy

European Accounting Review, Forthcoming
Number of pages: 60 Posted: 17 Jul 2018
Walid Ben-Amar, Luo He, Tiemei Li and Michel Magnan
University of Ottawa, Concordia University, Quebec - John Molson School of Business, University of Ottawa and Concordia University - Department of Accountancy
Downloads 129 (401,924)
Citation 2

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offshore financial centers, management earnings forecasts, voluntary disclosure, tax avoidance, tax haven, secrecy policies, regulation arbitrage

22.

Directors' Compensation and Governance: Issues and Challenges

Number of pages: 34 Posted: 27 Jun 2014 Last Revised: 01 Jul 2014
Michel Magnan
Concordia University - Department of Accountancy
Downloads 120 (424,366)

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compensation, directors, governance, board members, IGOPP

23.

Conditional Conservatism and Underpricing in US Corporate Bond Market

Applied Financial Economics, Vol. 24, No. 20, 2014
Number of pages: 30 Posted: 15 Jan 2012 Last Revised: 25 Jan 2017
Mingzhi Liu, Mingzhi Liu and Michel Magnan
University of Manitoba - Asper School of BusinessUniversity of Manitoba - Department of Accounting and Finance and Concordia University - Department of Accountancy
Downloads 109 (455,905)

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Conditional Conservatism; Bond Underpricing; Information and Signaling Argument

24.

Re-Exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities

ABACUS, Forthcoming
Number of pages: 46 Posted: 07 Apr 2020
Steve Fortin, Ahmad Hammami and Michel Magnan
University of Waterloo - School of Accounting and Finance, John Molson School of Business, Concordia University and Concordia University - Department of Accountancy
Downloads 75 (578,130)
Citation 1

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Audit; Fair Value Accounting; Nature of Investments; Valuation Uncertainty; Value Relevance

25.

Private Meetings and Stock Liquidity: The Perspective of Fair Disclosure

Number of pages: 42 Posted: 25 Apr 2023
Sheng Xu, Mingyang Li, Michel Magnan and Qi Guo
Zhongnan University of Economics and Law - School of Finance, Huazhong University of Science and Technology - School of Economics, Concordia University - Department of Accountancy and Concordia University
Downloads 73 (586,852)

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Private meetings; Stock Liquidity; Information acquisition; Fair Disclosure

26.

Auditors and the Principal-Principal Agency Conflict in Family-Controlled Firms

Forthcoming in Auditing: A Journal of Practice & Theory
Number of pages: 47 Posted: 08 Jun 2020
Chiraz Ben Ali, Sabri Boubaker and Michel Magnan
Concordia university, Ecole de Management de Normandie and Concordia University - Department of Accountancy
Downloads 72 (591,354)

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Multiple large shareholders; Private benefits of control; Corporate governance; Audit fees.

27.

Going Green: An Analysis of Mutual Fund Investment and Green Innovation in the Context of China

Number of pages: 53 Posted: 30 Mar 2023
Yu Wang, Michel Magnan and Yetaotao Qiu
Dongbei University of Finance and Economics, Concordia University - Department of Accountancy and University of Manitoba
Downloads 61 (644,763)

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Mutual funds, Green investment, Green innovation

28.

Risk Management in Small- and Medium-Sized Businesses and How Accountants Contribute

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Jason Moschella, Emilio Boulianne and Michel Magnan
McGill University, Desautels Faculty of Management, Concordia University, Quebec - John Molson School of Business and Concordia University - Department of Accountancy

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risk management, COSO, management accounting, small business, SME, entrepreneur

29.

Governance Tensions in MNCs’ Accounting Quality

Posted: 10 Mar 2022
TieMei Li, Michel Magnan and Yaqi Shi
University of Ottawa - School of Management, Concordia University - Department of Accountancy and Western University - Ivey Business School

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multinational corporations (MNCs), accounting quality, offshore financial centers (OFCs), corporate governance bonding hypothesis, institutional complexity theory, corporate governance arbitrage hypothesis

30.

Fair Value Accounting and the Cost of Debt: The Role of Auditor Expertise

Posted: 10 Mar 2022
Michel Magnan, Haiping Wang and Yaqi Shi
Concordia University - Department of Accountancy, York University and Western University - Ivey Business School

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Fair Value Accounting, The Cost of Debt, Bond Yield Spread, Auditor Industry Expertise, Auditor Fair Value Expertise

31.

The real implications of green investment: Evidence from firm green innovation

Posted: 23 Nov 2021
Yu Wang, Yetaotao Qiu and Michel Magnan
Dongbei University of Finance & Economics, University of Manitoba and Concordia University - Department of Accountancy

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Mutual funds, Green investment, Green innovation

32.

Risk Management in SMEs

Posted: 22 Aug 2019 Last Revised: 08 Apr 2021
Jason Moschella, Emilio Boulianne and Michel Magnan
McGill University, Desautels Faculty of Management, Concordia University, Quebec - John Molson School of Business and Concordia University - Department of Accountancy
Downloads 0 (1,123,761)

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Risk Management, SME, Small Business, Management Accounting, Entrepreneurship

33.

Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises

Posted: 13 Aug 2019
Hunan University, University of Melbourne - Faculty of Business and Economics, Concordia University - Department of Accountancy and The Hong Kong Polytechnic University - School of Accounting and Finance

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product harm crisis, earnings management, ethical financial reporting, firm reputation

34.

Economic Links and the Wealth Effects of Layoff Announcement Along the Supply Chain

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Jan 2019 Last Revised: 09 May 2019
Michel Magnan and Yetaotao Qiu
Concordia University - Department of Accountancy and University of Manitoba

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Information externality, Corporate layoffs, Supply chain relations

35.

Calibrating Management Control Technologies and the Dual Identity of Family Firms

Qualitative Research in Accounting & Management, 14(2), 157-188, 2017
Posted: 11 Jan 2019
Concordia University, Quebec - John Molson School of Business, Concordia University, Concordia University - Department of Accountancy and Concordia University, Quebec - John Molson School of Business

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Family firm, Dual identity, Family firm identity, Management control technologies

36.

Dirty Surplus Accounting and Dividend Payout in the Banking Industry

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
University of Padua, Concordia University, Quebec - Department of Accountancy, Concordia University - Department of Accountancy and University of Padua

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Banks, dividend, available-for-sale securities, regulatory capital

37.

Executive Compensation Practices at SNC-Lavalin

International Journal of Case Studies in Management, 2010, Volume 8, No. 2, pp 1-31
Posted: 27 Feb 2014
Imen Tebourbi and Michel Magnan
University of Dubai and Concordia University - Department of Accountancy

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38.

Stakeholders’ Influence on Environmental Strategy and Performance Indicators: A Managerial Perspective

Management Accounting Research, Forthcoming
Posted: 13 Jun 2013
Michelle Rodrigue, Michel Magnan and Emilio Boulianne
École de comptabilité, Université Laval, Concordia University - Department of Accountancy and Concordia University, Quebec - John Molson School of Business

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environmental performance indicators, strategy, levers of control, stakeholder influence

39.

The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence

CIRANO - Scientific Publications 2013s-03
Posted: 05 Feb 2013
Pietro Bonetti, Antonio Parbonetti and Michel Magnan
University of Padova, University of Padua and Concordia University - Department of Accountancy

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IFRS, corporate governance, legal enforcement, financial reporting quality

40.

Fair Value Accounting

CIRANO - Scientific Publications 2009s-47
Posted: 18 Jan 2010 Last Revised: 16 Jun 2010
Michel Magnan and Daniel B. Thornton
Concordia University - Department of Accountancy and Smith School of Business at Queen's University

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Fair value accounting, procyclicality, liquidity crisis, fair market value, market efficiency, bubble

41.

Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions?

Posted: 08 Mar 2005
University du Quebec a Montreal, Concordia University - Department of Accountancy and University of Antwerp

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Environmental disclosure, disclosure quality, information costs, routine, public pressures

42.

Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits

Posted: 23 Jan 2000
Denis Cormier and Michel Magnan
University du Quebec a Montreal and Concordia University - Department of Accountancy

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Other Papers (3)

Total Downloads: 210
1.

Beyond Tax Avoidance: Offshore Firms’ Institutional Environment and Financial Reporting Quality

Journal of Business Finance and Accounting 44 (5-6): 646-696
Number of pages: 51 Posted: 05 Jan 2010 Last Revised: 17 May 2017
Art Durnev, TieMei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business, University of Ottawa - School of Management and Concordia University - Department of Accountancy
Downloads 153 (879,805)

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Offshore Financial Centers, financial reporting quality, earnings management

2.

Are Offshore Firms Worth More?

Durnev, Li, and Magnan, Journal of Corporate Finance, Vol. 36, 2016
Number of pages: 50 Posted: 15 Mar 2012 Last Revised: 24 Nov 2017
Art Durnev, TieMei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business, University of Ottawa - School of Management and Concordia University - Department of Accountancy
Downloads 35 (189,089)

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Offshore Financial Centers, Firm Value, Information Asymmetry, Agency costs

3.

Controlling the Family in Family Firms: The Role of Management Controls

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 29 Posted: 16 Jan 2019
Lebanese American University, Concordia University, Quebec - John Molson School of Business, Concordia University - Department of Accountancy and Concordia University
Downloads 22

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Family Business, Family Influence, Management Control