Thomas Jeanjean

ESSEC Business School - Department of Accounting and Management Control

Av Bernard Hirsch

Cergy-Pontoise 95021

France

  • ESSEC Business School - Department of Accounting and Management Control

SCHOLARLY PAPERS

18

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37

CROSSREF CITATIONS

70

Scholarly Papers (18)

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1.

Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in Europe

Number of pages: 63 Posted: 29 Apr 2008 Last Revised: 12 Oct 2017
Vedran Capkun, Anne Jeny, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 4,994 (1,765)
Citation 28

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IFRS, Earnings Management, Value Relevance

2.

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, Vol.35, Issue 4, July-August 2016, Pages 352-394., HEC Paris Research Paper No. ACC-2016-1170
Number of pages: 70 Posted: 31 May 2011 Last Revised: 20 Sep 2016
Vedran Capkun, Daniel W. Collins and Thomas Jeanjean
HEC Paris - Accounting and Management Control Department, University of Iowa - Department of Accounting and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,960 (4,354)
Citation 23

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IFRS, earnings management, smoothing

3.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam and Thomas Jeanjean
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,222 (7,004)
Citation 13

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Capital providers; Conceptual framework; Financial reporting information

4.

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

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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
Ole-Kristian Hope, Yuan Ding, Thomas Jeanjean and Hervé Stolowy
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 1,790 (9,874)
Citation 25

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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
Ole-Kristian Hope, Yuan Ding, Thomas Jeanjean and Hervé Stolowy
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

5.

Setting the Bar: Earnings Management During a Change in Accounting Standards

Number of pages: 54 Posted: 15 Jul 2011
Vedran Capkun, Anne Jeny, Thomas Jeanjean and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department, ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and Tufts University - The Fletcher School
Downloads 842 (31,552)
Citation 8

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IFRS, Earnings Quality, Earnings Management, Compensation

6.

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 405 (80,774)
Citation 1

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

7.

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
Francois Degeorge, Yuan Ding, Thomas Jeanjean and Hervé Stolowy
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 333 (101,095)

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analyst coverage, earnings management, financial development, international comparison

8.

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 326 (103,521)
Citation 2

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

9.

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 324 (104,224)
Citation 1

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

10.

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Downloads 322 (104,975)
Citation 9

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 57 Posted: 19 Nov 2014 Last Revised: 05 Dec 2014
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
Downloads 322 (104,357)
Citation 3

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goodwill impairment, earnings management, cash flow management, real activities

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Journal of Business Finance & Accounting, Vol. 42, Issue 3-4, pp. 515-554, 2015
Number of pages: 40 Posted: 14 May 2015
Andrei Filip, Thomas Jeanjean and Luc Paugam
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and HEC Paris, Accounting and Management Control Department
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Citation 3
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goodwill impairment, earnings management, cash flow management, real activities

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
Hervé Stolowy, Martin Messner, Thomas Jeanjean and Charles Richard Baker
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 318 (106,438)

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Madoff, trustworthiness, illusion, financial markets

12.

Digitizing Luxury - Growth, Profitability, and Financial Flexibility at YOOX: Case Study for Graduate Level

Number of pages: 14 Posted: 09 Dec 2015
Thomas Jeanjean and Rucsandra Moldovan
ESSEC Business School - Department of Accounting and Management Control and John Molson School of Business, Concordia University
Downloads 267 (128,169)

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educational case study; teaching; financial statement analysis; working capital; liquidity; profitability; growth; organic growth; financial flexibility; working capital management; YOOX; return on equity

13.

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
Thomas Jeanjean, Hervé Stolowy, Michael H.R. Erkens and Teri Lombardi Yohn
ESSEC Business School - Department of Accounting and Management Control, HEC Paris - Accounting and Management Control Department, Erasmus University Rotterdam - Erasmus School of Economics and Emory University Goizueta Business School
Downloads 174 (192,172)

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

14.

Non-IFRS Disclosure and Income Statement Disaggregation

Number of pages: 33 Posted: 27 Dec 2018
Thomas Jeanjean, Isabelle Martinez and Grégoire Davrinche
ESSEC Business School - Department of Accounting and Management Control, University of Toulouse - Paul Sabatier; LGC and Independent
Downloads 96 (302,594)
Citation 1

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Non-GAAP Earnings, Non-IFRS Earnings, Adjusted Earnings, Income Statement Disaggregation, Future Cash Flows

15.

The Negative Impact of R&D Capitalization: A Value Relevance Approach

European Accounting Review Vol. 15, No. 1, 2006
Posted: 18 Sep 2017
Anne Jeny and Thomas Jeanjean
ESSEC Business School and ESSEC Business School - Department of Accounting and Management Control

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R&D, Capitalization, Value Relevance

16.

Accounting Choice and Future Performance: The Case of R&D Accounting in France

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 18 Sep 2017
Anne Jeny, Thomas Jeanjean and Peter R. Joos
ESSEC Business School, ESSEC Business School - Department of Accounting and Management Control and INSEAD

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R&D, capitalization, signaling

17.

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance

Accounting, Organizations and Society, Forthcoming
Posted: 26 Jun 2014
Walid Alissa, Vedran Capkun, Thomas Jeanjean and Nadja Suca
HEC Paris - Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department, ESSEC Business School - Department of Accounting and Management Control and University of Split

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Auditor effort, Auditor experience, Task complexity, Auditor performance, Tax audits

18.

Determinants of Quantitative Information Withholding in Annual Reports

Posted: 14 Jan 2009 Last Revised: 10 Mar 2010
Florence Depoers and Thomas Jeanjean
Institut d'Administration des Entreprises de Lyon (IAE Lyon) and ESSEC Business School - Department of Accounting and Management Control

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Voluntary Disclosure, Information Withholding, Proprietary Costs