Michel Magnan

Concordia University - Department of Accountancy

Montreal, Quebec H3G 1M8

Canada

SCHOLARLY PAPERS

37

DOWNLOADS
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CITATIONS
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54

Scholarly Papers (37)

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 1,154 (12,438)
Citation 5

Abstract:

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, WHU - Otto Beisheim School of Management and Concordia University, Quebec - Department of Accountancy
Downloads 633 (28,803)
Citation 1

Abstract:

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

3.

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 594 (32,637)
Citation 1

Abstract:

Social disclosure, governance attributes, environmental disclosure

4.

The Impact of Mandated Disclosure on Performance-Based CEO Compensation

Contemporary Accounting Research, Vol. 21, No. 2
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 554 (37,214)
Citation 18

Abstract:

Executive compensation, corporate governance, disclosure, ownership

5.

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 510 (36,115)

Abstract:

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

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 377 (63,235)
Citation 3

Abstract:

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 (490,368)
Citation 3
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7.

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 and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Downloads 367 (61,938)

Abstract:

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

8.

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: 02 Sep 2010
Samer Khalil, Michel Magnan and Jeffrey R. Cohen
American University of Beirut, Concordia University - Department of Accountancy and Boston College - Department of Accounting
Downloads 344 (68,065)

Abstract:

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

9.

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 333 (70,854)

Abstract:

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

10.

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 297 (80,206)

Abstract:

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

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 WHU - Otto Beisheim School of Management
Downloads 234 (94,038)
Citation 1

Abstract:

crisis and accounting, fair value accounting, accounting and risk

12.

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
Angus Yongheng Yao and Michel Magnan
McMaster University - Michael G. DeGroote School of Business and Concordia University - Department of Accountancy
Downloads 231 (96,264)

Abstract:

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

13.

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 172 (137,244)

Abstract:

fair-value accounting, governance, risk management

14.

Are Offshore Firms Worth More?

Journal of Corporate Finance, Forthcoming
Number of pages: 51 Posted: 27 Oct 2012 Last Revised: 19 Nov 2015
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 127 (186,936)

Abstract:

Offshore Financial Centers, Firm Value, Information Asymmetry

15.

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 117 (186,936)

Abstract:

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

16.

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 71 (189,199)

Abstract:

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

17.

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 47 (280,037)

Abstract:

compensation, directors, governance, board members, IGOPP

18.

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 and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Downloads 42 (280,037)

Abstract:

Conditional Conservatism; Bond Underpricing; Information and Signaling Argument

19.

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 23 (356,484)

Abstract:

Women, corporate boarddivesity, appointment of women on corporate boards

20.

The Impact of Stock Purchase Plan Participation on Workers' Individual Cash Compensation

Industrial Relations: A Journal of Economy and Society, Vol. 43, No. 1, pp. 120-147, January 2004
Number of pages: 28 Posted: 23 Mar 2004
Stephane Renaud, Michel Magnan and Sylvie St-Onge
University of Montreal, Concordia University - Department of Accountancy and HEC Montreal
Downloads 22 (435,777)
Citation 1
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21.

The Impact of Profit Sharing on the Performance of Financial Services Firms

Journal of Management Studies, Vol. 42, No. 4, pp. 761-791, June 2005
Number of pages: 31 Posted: 30 May 2005
Sylvie St-Onge and Michel Magnan
HEC Montreal and Concordia University - Department of Accountancy
Downloads 16 (461,789)
Citation 2
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22.

The Association between Web-Based Corporate Performance Disclosure and Financial Analyst Behavior Under Different Governance Regimes

Corporate Governance: An International Review, Vol. 15, Issue 6, pp. 1301-1329, November 2007
Number of pages: 29 Posted: 13 Dec 2007
Denis Cormier, Michel Magnan and Walter Aerts
University du Quebec a Montreal, Concordia University - Department of Accountancy and University of Antwerp
Downloads 9 (502,835)
Citation 6
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23.

Self-Dealing Regulations, Ownership Wedge, and Corporate Valuation: International Evidence

Corporate Governance: An International Review, Vol. 19, No. 2, pp. 99-115, 2011
Number of pages: 17 Posted: 07 Mar 2011
Mingzhi Liu and Michel Magnan
University of Manitoba and Concordia University - Department of Accountancy
Downloads 2 (537,417)
Citation 2
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Abstract:

Corporate Governance, Agency Theory, Corporate Valuation, Ownership Wedge, Self-Dealing Regulation

24.

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 (537,417)
Citation 2
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25.

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

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 646-696, 2017
Number of pages: 51 Posted: 05 May 2017
Art Durnev, Tiemei Li and Michel Magnan
University of Iowa - Henry B. Tippie College of Business, University of Ottawa and Concordia University - Department of Accountancy
Downloads 1 (547,062)
Citation 4
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Abstract:

Offshore Financial Centers, financial reporting quality, earnings management

26.

Do Countries Matter for Voluntary Disclosure? Evidence from Cross-Listed Firms in the US

Journal of International Business Studies, Vol. 43, Issue 2, pp. 143-165, 2012
Number of pages: 23 Posted: 20 Jan 2012
Yaqi Shi, Michel Magnan and Jeong-Bon Kim
University of Western Ontario - Richard Ivey School of Business, Concordia University - Department of Accountancy and University of Waterloo
Downloads 1 (537,417)
Citation 6
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Abstract:

27.

Web-Based Disclosure About Value Creation Processes: A Monitoring Perspective

Abacus, Vol. 46, No. 3, pp. 320-347, September 2010
Number of pages: 28 Posted: 30 Aug 2010
University du Quebec a Montreal, University of Antwerp, affiliation not provided to SSRN and Concordia University - Department of Accountancy
Downloads 1 (547,062)
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Abstract:

28.

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

Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1059-1094, 2016
Number of pages: 36 Posted: 10 Nov 2016
Pietro Bonetti, Michel Magnan and Antonio Parbonetti
University of Navarra, IESE Business School, Concordia University - Department of Accountancy and University of Padua
Downloads 0 (561,066)
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Abstract:

corporate governance, legal enforcement, financial reporting quality, accounting regulation

29.

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

Abstract:

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

30.

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

Abstract:

31.

Offshore Operations and Voluntary Disclosure: Evidence from Management Earnings Forecasts

Posted: 16 Jan 2014 Last Revised: 17 Jun 2015
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

Abstract:

Offshore Financial Centers, Voluntary Disclosure, Management Earnings Forecasts, Tax Avoidance

32.

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 - John Molson School of Business, Department of Accountancy

Abstract:

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

33.

Why Do Boards Differ? Because Owners Do: Assessing Ownership Impact on Board Composition

Corporate Governance: An International Review, Vol. 21, Issue 4, pp. 373-389, 2013
Number of pages: 17 Posted: 08 Jun 2013
Sujit Sur, Elena Lvina and Michel Magnan
Dalhousie University - School of Business, Saint Joseph's University and Concordia University - Department of Accountancy
Downloads 0 (561,066)
Citation 2
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Abstract:

Corporate Governance, Board Composition, Ownership, Director Independence, Structural Equation Modeling

34.

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

Abstract:

IFRS, corporate governance, legal enforcement, financial reporting quality

35.

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

Abstract:

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

36.

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

European Accounting Review, Vol. 14, No. 1, 2005
Posted: 08 Mar 2005
University du Quebec a Montreal, Concordia University - Department of Accountancy and University of Antwerp

Abstract:

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

37.

Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits

Journal of Accounting, Auditing & Finance, Vol 14, No 4 (New Series), Fall 1999
Posted: 23 Jan 2000
Denis Cormier and Michel Magnan
University du Quebec a Montreal and Concordia University - Department of Accountancy

Abstract:

Other Papers (2)

Total Downloads: 84    Citations: 4
1.

Are Offshore Firms Worth More?

Number of pages: 43 Posted: 15 Mar 2012 Last Revised: 05 Feb 2015
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 0 (186,936)

Abstract:

Offshore Financial Centers, Firm Value, Information Asymmetry, Legal Environment

2.

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 0 (547,062)
Citation 4

Abstract:

Offshore Financial Centers, financial reporting quality, earnings management