Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Professor

Jouy-en-Josas Cedex

France

http://www.hec.fr/stolowy

SCHOLARLY PAPERS

24

DOWNLOADS
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CITATIONS
Rank 6,068

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Top 6,068

in Total Papers Citations

83

Scholarly Papers (24)

1.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming
Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 3,015 (2,324)
Citation 4

Abstract:

Corporate fraud, fraud triangle, theory of planned behavior, managerial ethics, personality traits, fraud-related professional standards

2.

A Framework for the Classification of Accounts Manipulations

HEC Accounting & Management Control Working Paper No. 708/2000
Number of pages: 94 Posted: 21 Mar 2001
Gaetan Breton and Hervé Stolowy
University du Quebec at Montreal and HEC Paris - Accounting and Management Control Department
Downloads 2,150 (4,129)
Citation 5

Abstract:

Accounts manipulations; Earnings management; Income smoothing; Big bath accounting; Creative accounting

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Rotman School of Management Working Paper No. 07-04
Number of pages: 45 Posted: 15 Dec 2005
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 1,548 (8,251)
Citation 54

Abstract:

International accounting differences, institutional factors, earnings management, synchronicity

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 07-01
Posted: 26 Mar 2006
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department

Abstract:

International accounting differences, institutional factors, earnings management, synchronicity

4.

Classification of Intangibles

HEC Accounting & Management Control Working Paper No. 708/2000
Number of pages: 39 Posted: 21 Mar 2001
Anne Jeny and Hervé Stolowy
HEC School of Management and HEC Paris - Accounting and Management Control Department
Downloads 1,386 (9,734)

Abstract:

Intangibles; Intangible assets; IASC

5.

Survey of Financial Statement Analysis Courses in Europe and the United States

HEC Accounting & Management Control Working Paper No. 714/2000
Number of pages: 23 Posted: 21 Mar 2001
Clyde P. Stickney and Hervé Stolowy
Dartmouth College and HEC Paris - Accounting and Management Control Department
Downloads 984 (16,722)

Abstract:

Accounting education; Financial statement analysis; Europe; US; Graduate; Undergraduate

6.

Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model

Number of pages: 70 Posted: 16 Jul 2007
Jacques Richard, Yuan Ding and Hervé Stolowy
Université Paris Dauphine, China Europe International Business School (CEIBS) and HEC Paris - Accounting and Management Control Department
Downloads 624 (31,785)
Citation 4

Abstract:

Goodwill, Accounting history, Social nature of accounting, Stakeholder/shareholder models, Corporate governance, France, Germany, Great Britain, Japan, United States

7.

Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France

Number of pages: 32 Posted: 02 Feb 2005
Yuan Ding, Thomas Jeanjean and Hervé Stolowy
China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 361 (60,753)

Abstract:

Disclosure, determinants, financial statements, alternative format, France, logit, generalized ordered logit, multinomial logit

8.

Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)

Number of pages: 41 Posted: 15 Dec 2005
Université Bordeaux 1, China Europe International Business School (CEIBS), Beihang University (BUAA), HEC Paris - Accounting and Management Control Department and Beihang University (BUAA)
Downloads 331 (66,864)
Citation 9

Abstract:

Disclosure, Determinants, Provisions, France, Size, Clustering method

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
Luc Paugam, Hervé Stolowy and Jean-Francois Casta
HEC Paris, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 202 (122,377)

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
Jean-Francois Casta, Luc Paugam and Hervé Stolowy
University Paris-Dauphine - DRM Finance, HEC Paris and HEC Paris - Accounting and Management Control Department
Downloads 127 (183,961)

Abstract:

Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

10.

Analyst Coverage, Earnings Management and Financial Development: An International Study

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 50 Posted: 31 Mar 2012
University of Lugano - Faculty of Economics, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 260 (84,378)

Abstract:

analyst coverage, earnings management, financial development, international comparison

11.

Determinants of Board Members' Financial Expertise - Empirical Evidence from France

Number of pages: 34 Posted: 14 Oct 2008
Thomas Jeanjean and Hervé Stolowy
ESSEC Business School - Department of Accounting and Management Control and HEC Paris - Accounting and Management Control Department
Downloads 257 (84,718)
Citation 3

Abstract:

Financial expertise, board of directors, supervisory board, corporate governance

12.

Why do You Speak English (in Your Annual Report)?

Number of pages: 32 Posted: 14 Oct 2008
Thomas Jeanjean, Cédric Lesage and Hervé Stolowy
ESSEC Business School - Department of Accounting and Management Control, JMSB and HEC Paris - Accounting and Management Control Department
Downloads 252 (85,718)
Citation 1

Abstract:

International financial reporting, annual report, language, cost-benefit analysis, logistic regression

13.

The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. 971/2013
Number of pages: 63 Posted: 07 Apr 2013 Last Revised: 29 Oct 2013
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management Control and Adelphi University - School of Business
Downloads 242 (102,550)

Abstract:

Madoff, trustworthiness, illusion, financial markets

14.

Expectation Gap and Corporate Fraud: Is Public Opinion Reconcilable with Auditors’ Duties?

CAAA Annual Conference 2013
Number of pages: 37 Posted: 15 Jan 2013
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 232 (54,572)

Abstract:

expectation gap, corporate fraud, management behavior, Fraud-related professional standards

15.

Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following

Forthcoming, Journal of International Business Studies, Kelley School of Business Research Paper No. 2014-01
Number of pages: 52 Posted: 09 May 2014
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Erasmus University Rotterdam - Erasmus School of Economics and Indiana University - Kelley School of Business - Department of Accounting
Downloads 103 (162,054)

Abstract:

English, language, annual report, foreign ownership, information asymmetry, analyst following

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 85 (244,990)

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 (554,079)

Abstract:

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

17.

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
Michael H.R. Erkens, Luc Paugam and Hervé Stolowy
Erasmus University Rotterdam - Erasmus School of Economics, HEC Paris and HEC Paris - Accounting and Management Control Department
Downloads 82 (134,521)

Abstract:

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

18.

Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud

Journal of Business Ethics, Forthcoming, HEC Paris Research Paper No. ACC-2015-1105
Number of pages: 47 Posted: 05 Sep 2015 Last Revised: 14 Sep 2015
Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department
Downloads 69 (127,392)

Abstract:

Expectation gap, Media bias, Corporate fraud, Management behavior, Press, Fraud-related professional standards

19.

'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups

Abacus, Vol. 39, No. 1, pp. 42-65, 2003
Number of pages: 24 Posted: 07 Aug 2003
Yuan Ding, Michael Tenenhaus and Hervé Stolowy
China Europe International Business School (CEIBS), HEC Paris - Economics & Decision Sciences and HEC Paris - Accounting and Management Control Department
Downloads 28 (398,620)
Citation 3

Abstract:

financial statements, harmonization, IASB, standardization

20.

International Evidence on the Impact of Adopting English as an External Reporting Language

Journal of International Business Studies, Vol. 46, Issue 2, pp. 180-205, 2015
Number of pages: 26 Posted: 12 Feb 2015
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Indiana University - Kelley School of Business - Department of Accounting and HEC Paris
Downloads 0 (548,141)

Abstract:

21.

Nothing Like the Enron Affair Could Happen in France(!)

European Accounting Review, Vol. 14, No. 2, June 2005
Posted: 14 Jun 2005
Hervé Stolowy
HEC Paris - Accounting and Management Control Department

Abstract:

Accounting scandals, France, accounting profession, education, ethics

22.

Value Added Accounting in Germany and France

Posted: 26 Dec 1999
Axel Haller and Hervé Stolowy
University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen and HEC Paris - Accounting and Management Control Department

Abstract:

23.

The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The User's Opinion

Posted: 26 Dec 1999
Philippe Touron and Hervé Stolowy
François Rabelais University and HEC Paris - Accounting and Management Control Department

Abstract:

24.

Accounting for Brands in IAS 38 of IASC (intangible assets) Compared with French and German Practices: An Illustration of the Difficulty of International Harmonization

Posted: 16 Dec 1999
Axel Haller, Volker Klockhaus and Hervé Stolowy
University of Linz - Institut für Revisions, Treuhand-und Rechnungswesen, University of Cologne and HEC Paris - Accounting and Management Control Department

Abstract: