Thomas Jeanjean

ESSEC Business School - Department of Accounting and Management Control

Av Bernard Hirsch

Cergy-Pontoise 95021

France

SCHOLARLY PAPERS

16

DOWNLOADS
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Top 2,146

in Total Papers Downloads

12,437

CITATIONS
Rank 7,139

SSRN RANKINGS

Top 7,139

in Total Papers Citations

67

Scholarly Papers (16)

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 Mar 2013
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 3,864 (1,389)
Citation 5

Abstract:

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 2,492 (3,570)
Citation 2

Abstract:

IFRS, earnings management, smoothing

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 1,532 (8,083)
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.

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
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid, 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 949 (8,841)

Abstract:

Capital providers; Conceptual framework; Financial reporting information

5.

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

Number of pages: 54 Posted: 15 Jul 2011
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 628 (26,349)
Citation 2

Abstract:

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 361 (59,442)

Abstract:

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
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 (83,117)

Abstract:

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 257 (84,119)
Citation 3

Abstract:

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 252 (83,799)
Citation 1

Abstract:

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

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
Downloads 238 (100,710)

Abstract:

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
Downloads 0

Abstract:

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 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 224 (107,559)

Abstract:

Madoff, trustworthiness, illusion, financial markets

12.

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 (158,321)

Abstract:

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

13.

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 0 (179,065)

Abstract:

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

14.

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 (532,661)

Abstract:

15.

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

Abstract:

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

16.

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

Abstract:

Voluntary Disclosure, Information Withholding, Proprietary Costs