Francois Brochet

Boston University - Department of Accounting

595 Commonwealth Avenue

Boston, MA 02215

United States

SCHOLARLY PAPERS

22

DOWNLOADS
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11,285

CITATIONS
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SSRN RANKINGS

Top 10,386

in Total Papers Citations

41

Scholarly Papers (22)

1.

Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia

Review of Accounting Studies, Volume 20, Issue 3, pp 1122–1163, 2015,
Number of pages: 56 Posted: 06 Feb 2012 Last Revised: 01 Feb 2017
Francois Brochet, Maria Loumioti and George Serafeim
Boston University - Department of Accounting, The University of Texas at Dallas and Harvard University - Harvard Business School
Downloads 1,836 (4,392)

Abstract:

short termism, corporate performance, conference calls, investor base, risk, cost of capital

2.

Mandatory IFRS Adoption and Financial Statement Comparability

Contemporary Accounting Research, Forthcoming, Harvard Business School Accounting & Management Unit Working Paper No. 11-109
Number of pages: 52 Posted: 24 Apr 2011 Last Revised: 21 Aug 2012
Francois Brochet, Alan D. Jagolinzer and Edward J. Riedl
Boston University - Department of Accounting, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,303 (9,983)
Citation 5

Abstract:

IFRS, comparability, private information, insider trading

3.

The Role of Accruals in Predicting Future Cash Flows and Stock Returns

Number of pages: 55 Posted: 30 Apr 2008 Last Revised: 08 Jan 2009
Francois Brochet, Seunghan Nam and Joshua Ronen
Boston University - Department of Accounting, Rensselaer Polytechnic Institute (RPI) - Accounting, Finance and Economics and New York University (NYU) - Department of Accounting
Downloads 1,294 (8,960)

Abstract:

accruals, cash flows, cash flow predictions, anomalies

4.

Information Content of Insider Trades Before and After the Sarbanes-Oxley Act

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Mar 2008 Last Revised: 25 Oct 2009
Francois Brochet
Boston University - Department of Accounting
Downloads 1,029 (14,534)
Citation 22

Abstract:

insider trading, Sarbanes-Oxley Act, information content

Accountability of Independent Directors - Evidence From Firms Subject to Securities Litigation

Number of pages: 58 Posted: 27 Jun 2013
Francois Brochet and Suraj Srinivasan
Boston University - Department of Accounting and Harvard Business School
Downloads 823 (23,102)
Citation 2

Abstract:

independent directors, litigation risk, class action lawsuits, director accountability, reputation, boards of directors, corporate governance

Accountability of Independent Directors - Evidence from Firms Subject to Securities Litigation

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 58 Posted: 23 Aug 2013 Last Revised: 31 Aug 2013
Francois Brochet and Suraj Srinivasan
Boston University - Department of Accounting and Harvard Business School
Downloads 133 (183,599)
Citation 2

Abstract:

Corporate governance, board of directors, litigation, director accountability, director reputation

6.

Top Executive Background and Financial Reporting Choice

Harvard Business School Research Paper No. 1765928
Number of pages: 39 Posted: 21 Feb 2011 Last Revised: 20 Nov 2011
Francois Brochet and Kyle T. Welch
Boston University - Department of Accounting and George Washington University - School of Business
Downloads 756 (20,935)
Citation 2

Abstract:

goodwill impairment, executive background

7.

Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers

Journal of Accounting Research, Vol. 49, No. 5, December 2011
Number of pages: 51 Posted: 12 Sep 2007 Last Revised: 07 May 2013
Francois Brochet, Lucile Faurel and Sarah E. McVay
Boston University - Department of Accounting, Arizona State University and University of Washington
Downloads 636 (31,196)
Citation 9

Abstract:

Earnings guidance, Management guidance, Managerial expertise, Managerial knowledge, Executive turnover, CEO turnover, CFO turnover

8.

The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms

Accounting Review, Forthcoming, Harvard Business School Research Paper No. 2154948
Number of pages: 50 Posted: 03 Oct 2012 Last Revised: 13 Jan 2016
Francois Brochet, Patricia L. Naranjo and Gwen Yu
Boston University - Department of Accounting, Rice University and Harvard Business School
Downloads 541 (24,536)

Abstract:

Linguistic complexity; Non-plain English; Voluntary disclosure; Capital market consequences; Language barriers

9.

Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 06 Sep 2009 Last Revised: 28 Apr 2013
Francois Brochet, Gregory S. Miller and Suraj Srinivasan
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Downloads 450 (45,977)
Citation 1

Abstract:

Management turnover, Analyst coverage, Capital market relationships

10.

Do M&A Lawsuits Discipline Managers' Investment Behavior?

HEC Paris Research Paper No. ACC-2014-1062
Number of pages: 48 Posted: 08 Oct 2014 Last Revised: 24 Oct 2014
Thomas Bourveau, Francois Brochet and Sven Michael Spira
HEC Paris - Accounting and Management Control Department, Boston University - Department of Accounting and HEC Paris - Finance Department
Downloads 116 (127,883)

Abstract:

Litigation Risk, Mergers, Investment Decisions, Corporate Governance

11.

Do Analysts Follow Managers Who Switch Companies? An Analysis of Relationships in the Capital Markets

Accounting Review, Vol. 89, No. 2, 2014
Number of pages: 50 Posted: 06 Jul 2014
Francois Brochet, Gregory S. Miller and Suraj Srinivasan
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Downloads 61 (242,716)

Abstract:

Management turnover, Analyst coverage, Capital market relationships

12.

Aggregate Insider Trading and Market Returns: The Role of Transparency

Number of pages: 54 Posted: 11 Apr 2017
Francois Brochet
Boston University - Department of Accounting
Downloads 0 (251,619)

Abstract:

Insider Trading, Investor Protection, Transparency, Fundamentals, Market Fads

13.

Information Transfer and Conference Calls

Number of pages: 55 Posted: 10 Nov 2016
Francois Brochet, Kalin S. Kolev and Alina Lerman
Boston University - Department of Accounting, CUNY Baruch College and Yale School of Management
Downloads 0 (197,212)

Abstract:

Conference calls, Information transfer, Intra-day, TAQ, Information intermediaries

14.

Managers’ Cultural Background and Disclosure Attributes

Number of pages: 62 Posted: 09 Oct 2016
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, Rice University and Harvard Business School
Downloads 0 (58,620)

Abstract:

Disclosure tone, Individualism, Conference calls, Ethnic group

15.

Market Valuation of Anticipated Governance Changes: Evidence from Contentious Shareholder Meetings

Columbia Business School Research Paper No. 16-47, 27th Annual Conference on Financial Economics and Accounting Paper
Number of pages: 60 Posted: 05 Jul 2016 Last Revised: 14 Dec 2016
Francois Brochet, Fabrizio Ferri and Gregory S. Miller
Boston University - Department of Accounting, Columbia Business School - Accounting, Business Law & Taxation and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (197,212)

Abstract:

Shareholder votes, shareholder activism, disclosures, annual meetings, corporate governance

16.

LinkedIn Corporation

Harvard Business School Accounting & Management Unit Case No. 112-006
Posted: 12 Mar 2012
Francois Brochet and James Weber
Boston University - Department of Accounting and affiliation not provided to SSRN

Abstract:

17.

Google and Earnings Guidance

Harvard Business School Finance Case No. 111-026
Posted: 09 Mar 2012
Francois Brochet and David Kiron
Boston University - Department of Accounting and Massachusetts Institute of Technology (MIT)

Abstract:

18.

Accounting for the iPhone at Apple Inc.

Harvard Business School Accounting & Management Unit Case No. 111-003
Posted: 18 Feb 2012
Francois Brochet, Krishna Palepu and Lauren Barley
Boston University - Department of Accounting, Harvard University - Harvard Business School and affiliation not provided to SSRN

Abstract:

19.

Societe Generale (A): The Jerome Kerviel Affair

HBS Case No. 110-029, Harvard Business School Accounting & Management Unit
Posted: 20 Sep 2010
Francois Brochet
Boston University - Department of Accounting

Abstract:

20.

Societe Generale (B): The Jerome Kerviel Affair

HBS Case No. 110-030, Harvard Business School Accounting & Management Unit
Posted: 20 Sep 2010
Francois Brochet
Boston University - Department of Accounting

Abstract:

21.

Securities Trading: Front-, Middle- and Back Office

HBS Case No. 110-070, Harvard Business School Accounting & Management Unit
Posted: 17 Jun 2010
Francois Brochet and Rakeen Sayeeda Mabud
Boston University - Department of Accounting and Harvard University - Department of Government

Abstract:

22.

Tokyo AFM

HBS Case No. 109-056, Harvard Business School Accounting & Management Unit
Posted: 22 May 2009
Francois Brochet
Boston University - Department of Accounting

Abstract: