Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Professor

Jouy-en-Josas Cedex

France

http://www.hec.fr/stolowy

SCHOLARLY PAPERS

28

DOWNLOADS
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Top 2,091

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15,266

CITATIONS
Rank 5,940

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Top 5,940

in Total Papers Citations

85

Scholarly Papers (28)

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 3,452 (2,756)
Citation 4

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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 2,532 (4,681)
Citation 5

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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 1,728 (8,775)
Citation 54

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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

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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 1,447 (11,894)

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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 1,014 (20,602)

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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 662 (37,550)
Citation 4

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

7.

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 550 (47,885)

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

8.

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 399 (71,180)

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

9.

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 376 (76,250)
Citation 9

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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, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 226 (131,667)

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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 149 (192,614)

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Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

11.

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 320 (91,762)
Citation 1

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analyst coverage, earnings management, financial development, international comparison

12.

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 310 (95,064)
Citation 3

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

13.

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 309 (95,397)
Citation 2

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

14.

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 Control and Adelphi University - School of Business
Downloads 296 (99,846)

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Madoff, trustworthiness, illusion, financial markets

15.

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 266 (111,935)

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

16.

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, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 248 (120,371)

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

17.

Managerial Risk Aversion and Accounting Conservatism

HEC Paris Research Paper No. FIN-2017-1215
Number of pages: 46 Posted: 28 Jun 2017 Last Revised: 07 Jul 2017
Francois Larmande and Hervé Stolowy
HEC Paris - Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 213 (139,809)

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Accounting Conservatism, Risk Aversion, Limited Liability, Reporting Bias, Principal-Agent Theory, Stewardship, Investment Efficiency

18.

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 163 (178,191)

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

19.

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, University of Manchester - Alliance Manchester Business School and HEC Paris, Accounting and Management Control Department
Downloads 151 (190,120)

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

20.

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 138 (204,464)

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

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 108 (247,296)

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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, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 2 (651,106)
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Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

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 88 (283,851)

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

Non‐Additivity in Accounting Valuation: Theory and Applications

Abacus, Vol. 54, Issue 3, pp. 381-416, 2018
Number of pages: 36 Posted: 17 Sep 2018
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
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Choquet capacities, Goodwill, Growth options, Non‐additive accounting‐based valuation, Productive efficiency, Synergies

23.

'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 (466,311)
Citation 3
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financial statements, harmonization, IASB, standardization

24.

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
Posted: 19 Apr 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 91

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DJSI, stock index, CSR, sustainability, event study

25.

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

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Accounting scandals, France, accounting profession, education, ethics

26.

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

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27.

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

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28.

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

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