Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Professor

Jouy-en-Josas Cedex

France

http://www.hec.fr/stolowy

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 2,998

SSRN RANKINGS

Top 2,998

in Total Papers Downloads

21,472

SSRN CITATIONS
Rank 7,840

SSRN RANKINGS

Top 7,840

in Total Papers Citations

169

CROSSREF CITATIONS

49

Scholarly Papers (36)

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 3,722 (5,571)
Citation 4

Abstract:

Loading...

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 2,937 (8,165)
Citation 9

Abstract:

Loading...

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 ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 1,904 (15,948)
Citation 26

Abstract:

Loading...

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 ControlESSEC Business School and HEC Paris - Accounting and Management Control Department

Abstract:

Loading...

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
IESEG School of Management and HEC Paris - Accounting and Management Control Department
Downloads 1,520 (23,048)

Abstract:

Loading...

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
Independent and HEC Paris - Accounting and Management Control Department
Downloads 1,058 (39,071)

Abstract:

Loading...

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

6.

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 920 (47,556)

Abstract:

Loading...

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

7.

Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility

Strategic Management Journal, Forthcoming, HEC Paris Research Paper No. SPE-2019-1335
Number of pages: 70 Posted: 19 Apr 2019 Last Revised: 25 May 2019
Rodolphe Durand, Luc Paugam and Hervé Stolowy
HEC Paris - Strategy & Business Policy, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 734 (64,675)
Citation 3

Abstract:

Loading...

DJSI, stock index, CSR, sustainability, event study

8.

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 728 (65,371)
Citation 5

Abstract:

Loading...

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

9.

Sustainability Reporting: Is Convergence Possible?

Accounting in Europe 2023
Number of pages: 36 Posted: 10 Mar 2023
Hervé Stolowy and Luc Paugam
HEC Paris - Accounting and Management Control Department and HEC Paris, Accounting and Management Control Department
Downloads 666 (73,180)

Abstract:

Loading...

Sustainability Reporting, ESG, Corporate Social Responsibility, Standard Setters, ISSB, EFRAG

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, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 275 (202,598)

Abstract:

Loading...

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, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 234 (238,044)

Abstract:

Loading...

Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

11.

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 Aug 2017
HEC Paris - Accounting and Management Control Department, University of Innsbruck, ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and Adelphi University - School of Business
Downloads 445 (120,317)
Citation 1

Abstract:

Loading...

Madoff, trustworthiness, illusion, financial markets

12.

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

Number of pages: 32 Posted: 02 Feb 2005
China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 444 (120,651)
Citation 1

Abstract:

Loading...

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

13.

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 432 (124,628)
Citation 10

Abstract:

Loading...

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

14.

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
Nyenrode Business University, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 428 (125,983)
Citation 3

Abstract:

Loading...

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

15.

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

Number of pages: 34 Posted: 14 Oct 2008
Thomas Jeanjean, Thomas Jeanjean and Hervé Stolowy
ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 406 (133,886)
Citation 4

Abstract:

Loading...

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

Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2020-1401
Number of pages: 81 Posted: 16 Nov 2020 Last Revised: 24 Nov 2020
Luc Paugam, Hervé Stolowy and Yves Gendron
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and Université Laval
Downloads 403 (133,714)

Abstract:

Loading...

activist short sellers, persuasion, rhetorical strategies, narrative economics, credibility

Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Luc Paugam, Hervé Stolowy and Yves Gendron
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and Université Laval

Abstract:

Loading...

activist short sellers, persuasion, rhetorical strategies, narrative economics, credibility

17.

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

Number of pages: 32 Posted: 14 Oct 2008
ESSEC Business School - Department of Accounting and Management ControlESSEC Business School, JMSB and HEC Paris - Accounting and Management Control Department
Downloads 379 (144,660)
Citation 1

Abstract:

Loading...

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

18.

The Expansion of Non-Financial Reporting: An Exploratory Study

Forthcoming in Accounting and Business Research, HEC Paris Research Paper No. ACC-2018-1262
Number of pages: 35 Posted: 26 Apr 2018 Last Revised: 03 May 2018
Hervé Stolowy and Luc Paugam
HEC Paris - Accounting and Management Control Department and HEC Paris, Accounting and Management Control Department
Downloads 376 (146,003)
Citation 22

Abstract:

Loading...

Non-Financial Reporting (NFR), Non-Financial Information (NFI), Integrated Reporting, Corporate Social Responsibility (CSR) Reporting, Sustainability Reporting, Environmental Reporting, Social Reporting

19.

Managerial Traits, Accounting Conservatism and the Delegation of Financial Reporting

HEC Paris Research Paper No. FIN-2017-1215
Number of pages: 35 Posted: 28 Jun 2017 Last Revised: 10 Sep 2019
Francois Larmande and Hervé Stolowy
HEC Paris - Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 376 (146,003)

Abstract:

Loading...

Accounting conservatism, risk aversion, overconfidence, reporting policy, investment efficiency, commitment

20.

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 ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 369 (149,110)
Citation 3

Abstract:

Loading...

analyst coverage, earnings management, financial development, international comparison

21.

Investors’ Quantitative Disclosure: Target Prices by Short Sellers

HEC Paris Research Paper No ACC-2021-1445
Number of pages: 58 Posted: 06 Dec 2021 Last Revised: 28 Dec 2023
Rotterdam School of Management, Erasmus University, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University of Texas at Austin - Department of Accounting
Downloads 360 (153,222)

Abstract:

Loading...

target price; short sellers; short-selling attacks; information quality; price adjustment; processing costs; retail investors

22.

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 353 (156,517)
Citation 2

Abstract:

Loading...

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

23.

Building the Legitimacy of Whistleblowers: A Multi-Case Discourse Analysis

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2018-1277
Number of pages: 94 Posted: 13 May 2018 Last Revised: 04 Jun 2018
Hervé Stolowy, Yves Gendron, Jodie Moll and Luc Paugam
HEC Paris - Accounting and Management Control Department, Université Laval, The University of Manchester - Alliance Manchester Business School and HEC Paris, Accounting and Management Control Department
Downloads 311 (179,253)
Citation 7

Abstract:

Loading...

Whistleblowing, Fraud Detection, Role Definition, Discourse Analysis, Legitimacy, Securities and Exchange Commission (SEC), Sarbanes-Oxley Act (SOX)

24.

Shaping collective action in financial markets through the development of popular expertise: An analysis of Due Diligence posts on WallStreetBets

Number of pages: 82 Posted: 03 Oct 2022 Last Revised: 03 Jan 2024
Université Laval, Rotterdam School of Management, Erasmus University, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 308 (181,053)

Abstract:

Loading...

Collective action; Digital platforms; Fairness; Financial markets; Information intermediaries; Investment narratives; Popular expertise; Social movement; WallStreetBets

25.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Volume 58, No. 1, 2022., HEC Paris Research Paper No ACC-2021-1436
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 15 Nov 2022
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Catholic University of Lille - IESEG School of Management, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 291 (192,265)
Citation 2

Abstract:

Loading...

Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

26.

Competing For Narrative Authority In Capital Markets: Activist Short Sellers Vs. Financial Analysts

Accounting, Organizations and Society, Forthcoming, HEC Paris Research Paper No ACC-2022-1449
Number of pages: 69 Posted: 10 Jan 2022 Last Revised: 08 Dec 2022
Hervé Stolowy, Luc Paugam and Yves Gendron
HEC Paris - Accounting and Management Control Department, HEC Paris, Accounting and Management Control Department and Université Laval
Downloads 249 (224,966)
Citation 5

Abstract:

Loading...

Activist short sellers, expertise, financial analysts, framing, narrative authority

27.

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 ControlESSEC Business School, HEC Paris - Accounting and Management Control Department, Nyenrode Business University and Emory University Goizueta Business School
Downloads 213 (261,237)
Citation 1

Abstract:

Loading...

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

28.

Name and Shame: A Comparative and International Analysis of Whistleblowing Laws

HEC Paris Research Paper No. LAW-2023-1491
Number of pages: 34 Posted: 10 Mar 2023 Last Revised: 19 Dec 2023
Nicole Stolowy and Hervé Stolowy
HEC Paris - Tax & Law and HEC Paris - Accounting and Management Control Department
Downloads 205 (270,626)

Abstract:

Loading...

whistleblower, whistleblowing, name and shame, compliance, EU Directive on whistleblower protection, Germany, Spain, France, US, UK, Japan

29.

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, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 167 (324,751)
Citation 2

Abstract:

Loading...

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

30.

Non-Additivity in Accounting Valuation: Theory and Applications

Forthcoming, Abacus, HEC Paris Research Paper No. ACC-2017-1227
Number of pages: 43 Posted: 31 Aug 2017 Last Revised: 28 Nov 2017
Luc Paugam, Jean-Francois Casta and Hervé Stolowy
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
Downloads 140 (375,520)

Abstract:

Loading...

Goodwill, Non-additive accounting-based valuation, Synergies, Choquet capacities, Growth options, Productive efficiency

31.

Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks

HEC Paris Research Paper No. ACC-2023-1497
Number of pages: 62 Posted: 05 Oct 2023 Last Revised: 25 Jan 2024
Jeong-Bon Kim, Albert Mensah, Luc Paugam and Hervé Stolowy
Simon Fraser University, HEC Paris - Accounting and Management Control Department, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 101 (479,338)

Abstract:

Loading...

activist short sellers, private debt, loan pricing, information

32.

Breaking Incommensurability Boundaries? On the Production and Publication of Inter-Paradigmatic Research

Forthcoming, Qualitative Research in Accounting and Management, HEC Paris Research Paper No. ACC-2023-1474
Number of pages: 32 Posted: 03 Aug 2023 Last Revised: 25 Jan 2024
Yves Gendron, Luc Paugam and Hervé Stolowy
Université Laval, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 18 (959,968)

Abstract:

Loading...

epistemic mediation; incommensurability thesis; inter-paradigmatic research; mediation strategies; paradigms

33.

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:

Loading...

Accounting scandals, France, accounting profession, education, ethics

34.

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

Posted: 26 Dec 1999
Philippe Touron and Hervé Stolowy
Université Paris Panthéon-Sorbonne and HEC Paris - Accounting and Management Control Department

Abstract:

Loading...

35.

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:

Loading...

36.

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:

Loading...