Francois Brochet

Boston University - Department of Accounting

595 Commonwealth Avenue

Boston, MA 02215

United States

  • Boston University - Department of Accounting

SCHOLARLY PAPERS

32

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Top 3,055

in Total Papers Citations

389

Scholarly Papers (32)

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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 Business School
Downloads 3,544 (6,941)
Citation 87

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

2.

CEO Tenure and Firm Value

Paris December 2015 Finance Meeting EUROFIDAI - AFFI, University of St.Gallen, School of Finance Research Paper No. 2015/11
Number of pages: 50 Posted: 03 Jul 2015 Last Revised: 10 Aug 2021
Francois Brochet, Peter Limbach, Markus Schmid and Meik Scholz-Daneshgari
Boston University - Department of Accounting, University of Bielefeld, University of St. Gallen - Swiss Institute of Banking and Finance and Karlsruhe Institute of Technology
Downloads 2,044 (16,676)
Citation 19

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CEO adaptability; labor market frictions; environmental dynamics; firm value

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 2,001 (17,305)
Citation 9

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accruals, cash flows, cash flow predictions, anomalies

4.

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 Eddie Riedl
Boston University - Department of Accounting, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,667 (22,943)
Citation 57

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IFRS, comparability, private information, insider trading

5.

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 1,484 (27,336)
Citation 31

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insider trading, Sarbanes-Oxley Act, information content

6.

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, University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students and University of Michigan
Downloads 1,410 (29,560)
Citation 16

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

7.

Top Executive Background and Financial Reporting Choice

Harvard Business School Research Paper No. 1765928
Number of pages: 39 Posted: 21 Feb 2011 Last Revised: 04 Apr 2018
Francois Brochet and Kyle Welch
Boston University - Department of Accounting and George Washington University
Downloads 1,329 (32,181)
Citation 17

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goodwill impairment, executive background

8.

Managers’ Cultural Background and Disclosure Attributes

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 09 Oct 2016 Last Revised: 08 Aug 2018
Francois Brochet, Gregory S. Miller, Patricia L. Naranjo and Gwen Yu
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students and University of Michigan
Downloads 1,326 (32,347)
Citation 43

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Corporate culture, Disclosure tone, Individualism, Conference calls, Ethnic group

9.

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

Downloads 1,263 (34,646)
Citation 63

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 1,080 (42,911)
Citation 2

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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 183 (344,362)
Citation 61

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

10.

The Capital Market Consequences of Tenure-Based Voting Rights: Evidence from the Florange Act

Number of pages: 62 Posted: 08 Feb 2019 Last Revised: 01 Apr 2021
Thomas Bourveau, Francois Brochet and Alexandre Garel
Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Boston University - Department of Accounting and Audencia Business School
Downloads 1,006 (48,111)
Citation 3

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Shareholder Voting, Institutional Ownership, Corporate Governance Regulation

11.

Virtual Shareholder Meetings

University of Miami Legal Studies Research Paper No. 3743064, University of Miami Business School Research Paper No. 3743064, European Corporate Governance Institute – Finance Working Paper No. 777/2021, Management Science, forthcoming
Number of pages: 73 Posted: 06 Jan 2021 Last Revised: 01 Nov 2023
Francois Brochet, Roman Chychyla and Fabrizio Ferri
Boston University - Department of Accounting, University of Miami - School of Business Administration and University of Miami - Miami Business School
Downloads 937 (53,175)
Citation 7

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virtual shareholder meetings, annual shareholder meetings, corporate governance, shareholder engagement, investor relations

12.

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 (ASU) - School of Accountancy and University of Washington
Downloads 753 (71,403)
Citation 7

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

13.

Say on Pay Laws and Insider Trading

European Corporate Governance Institute – Finance Working Paper No. 792/2021, Boston University Questrom School of Business Research Paper No. 3938891, University of Miami Business School Research Paper No. 3938891
Number of pages: 58 Posted: 11 Oct 2021 Last Revised: 03 Apr 2024
Thomas Bourveau, Francois Brochet, Fabrizio Ferri and Chengzhu (Lisa) Sun
Columbia University, Boston University - Department of Accounting, University of Miami - Miami Business School and The Hong Kong Polytechnic University
Downloads 664 (84,155)

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say on pay, insider trading, executive compensation, shareholder voting, shareholder activism, corporate governance, regulation

14.

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 596 (96,265)
Citation 3

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Management turnover, Analyst coverage, Capital market relationships

15.

The Supply and Effectiveness of Investor Relations in Insider- vs. Outsider-Oriented Markets

Management Science, forthcoming
Number of pages: 51 Posted: 26 Feb 2019 Last Revised: 16 Nov 2021
Dmitry Bazhutov, André Betzer, Francois Brochet, Markus Doumet and Peter Limbach
BUW - Schumpeter School of Business and Economics, University of Wuppertal - Schumpeter School of Business and Economics, Boston University - Department of Accounting, BUW- Schumpeter School of Business and Economics and University of Bielefeld
Downloads 445 (137,769)

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Investor Relations, Transparency, Ownership Concentration, Firm Visibility, Information Asymmetry, Cost of Capital

16.

Information Transfer and Conference Calls

Number of pages: 62 Posted: 10 Nov 2016 Last Revised: 26 Sep 2018
Francois Brochet, Kalin S. Kolev and Alina Lerman
Boston University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 443 (138,496)
Citation 10

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

17.

Market-Based Incentives for Optimal Audit Quality

Number of pages: 40 Posted: 15 Nov 2024 Last Revised: 21 Dec 2024
Andrew Acito, Amir Amel-Zadeh, James Anderson, William L. Anderson, Daniel Aobdia, Francois Brochet, Huaizhi Chen, Jonathan Fluharty-Jaidee, Martin C. Schmalz, Martin C. Schmalz, Manyun Tang, Scott J. Wang, Joshua T. White, Thomas Bourveau and William R. Zame
Virginia Tech - Department of Accounting and Information Systems, University of Oxford - Said Business School, Saginaw Valley State University - College of Business and Management, Independent, Pennsylvania State University - Smeal College of Business, Boston University - Department of Accounting, University of Notre Dame - Department of Finance, Public Company Accounting Oversight Board, CEPRUniversity of Oxford - Finance, University of Oxford - Said Business School, Pennsylvania State University - Penn State, Vanderbilt University - Finance, Columbia University and University of California, Los Angeles (UCLA) - Department of Economics
Downloads 386 (162,550)

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Audit Quality, Audit Regulation, Event Study, Abnormal Returns, Inspection Report JEL Classification: M41, M42, M48, G18, G14

18.

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 351 (180,031)
Citation 1

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Litigation Risk, Mergers, Investment Decisions, Corporate Governance

19.

Investor Culture and Corporate Disclosure

Number of pages: 52 Posted: 09 Mar 2020 Last Revised: 13 Nov 2023
Francois Brochet, Heather Li and Patricia L. Naranjo
Boston University - Department of Accounting, Bentley University - Department of Accountancy and University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students
Downloads 322 (197,520)
Citation 1

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Culture, Investor Base, Long-Term Orientation

20.

Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings

Downloads 315 (202,199)
Citation 3

Investors’ Perceptions of Activism Via Voting: Evidence from Contentious Shareholder Meetings

University of Miami Business School Research Paper No. 18-17
Number of pages: 59 Posted: 08 Nov 2018
Francois Brochet, Fabrizio Ferri and Gregory S. Miller
Boston University - Department of Accounting, University of Miami - Miami Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 315 (200,573)
Citation 3

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Investors’ Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings

Contemporary Accounting Research, Forthcoming
Posted: 16 Jun 2021
Francois Brochet, Fabrizio Ferri and Gregory S. Miller
Boston University - Department of Accounting, University of Miami - Miami Business School and University of Michigan, Stephen M. Ross School of Business

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

21.

Aggregate Insider Trading and Market Returns: The Role of Transparency

Journal of Business, Finance & Accounting, Forthcoming
Number of pages: 63 Posted: 11 Apr 2017 Last Revised: 07 Oct 2018
Francois Brochet
Boston University - Department of Accounting
Downloads 261 (245,944)
Citation 2

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

22.

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, University of Miami - Miami Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 251 (255,867)
Citation 1

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

23.

Sell-Side Analysts with Accounting Experience

Number of pages: 61 Posted: 08 Mar 2024 Last Revised: 14 Mar 2025
Christian Andres, Francois Brochet, Peter Limbach and Nicola Schumacher
WHU - Otto Beisheim School of Management, Boston University - Department of Accounting, University of Bielefeld and WHU - Otto Beisheim School of Management
Downloads 247 (259,921)
Citation 1

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Analysts, Auditors, Information Processing, Monitoring, Labor Market

24.

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 174 (362,707)
Citation 8

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Management turnover, Analyst coverage, Capital market relationships

25.

The Impact of Mandatory Closed Periods on Corporate Insider Trading

Number of pages: 54 Posted: 03 Jan 2025
Francois Brochet, Adriana Korczak, Piotr Korczak and Patricia L. Naranjo
Boston University - Department of Accounting, University of Bristol, University of Bristol - Department of Finance and Accounting and University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students
Downloads 60 (745,637)

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JEL classification: G14, G18, G34, M41, M48 insider trading, blackout periods, closed periods, information asymmetry

26.

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

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27.

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)

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28.

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

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29.

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

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30.

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

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31.

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

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32.

Tokyo AFM

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

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