Albert Mensah

HEC Paris - Accounting and Management Control Department

SCHOLARLY PAPERS

6

DOWNLOADS

205

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

Inferring Conservatism from the Asymmetric Reporting of Accruals: A Conditional Heteroscedastic Modeling Approach

Number of pages: 49 Posted: 22 May 2017
Albert Mensah
HEC Paris - Accounting and Management Control Department
Downloads 71 (409,268)

Abstract:

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Conservatism, Augmented UCH Accruals Model, Asymmetric Timeliness, Positive and Negative Accruals

2.

Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 78 Posted: 30 Dec 2016 Last Revised: 05 Apr 2017
Albert Mensah
HEC Paris - Accounting and Management Control Department
Downloads 63 (435,804)

Abstract:

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Impairment rules (IAS 36, SFAS #144), Write-downs, Reversals, Earnings management (EM)

3.

Do Local Constraints on Corporate Political Activities Really Bite? Evidence from Local Adoptions of the American Anti-Corruption Act

Number of pages: 75 Posted: 05 Jun 2021
Jeong-Bon Kim and Albert Mensah
City University of Hong Kong and HEC Paris - Accounting and Management Control Department
Downloads 40 (529,644)

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American Anti-Corruption Act; Political Economy; Corporate Political Activities; Capital Market; Financial Reporting; Real Decisions

4.

Individual Mortgage Lending, Public Corruption, Race and Gender: Evidence from Local Corruption Crack-Downs

Number of pages: 46 Posted: 13 Aug 2021
Albert Mensah, Arthur Morris, Han Stice and Roger M. White
HEC Paris - Accounting and Management Control Department, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, The Chinese University of Hong Kong and Arizona State University (ASU) - School of Accountancy
Downloads 31 (576,901)

Abstract:

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5.

Shielding from Political Corruption and the Choice between Public and Private Debt: Theory and Evidence

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 17 Jan 2018 Last Revised: 02 Sep 2021
Eunhee Kim, Albert Mensah and Cheong Yi
City University of Hong Kong (CityU), HEC Paris - Accounting and Management Control Department and City University of Hong Kong (CityU) - Department of Accountancy

Abstract:

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Political Corruption, Corporate Disclosure, Public and Private Debt

6.

Viewing Discretionary Accruals through the Univariate Lens: A Conditional Heteroscedastic Mean-Variance Approach

Posted: 18 Nov 2016 Last Revised: 18 Oct 2017
HEC Paris - Accounting and Management Control Department and FGV - EAESP

Abstract:

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Discretionary Accruals, Theory-Based and Mechanical Models, Univariate Conditional Heteroscedastic (UCH) Model, Managerial Intents