Francois Brochet

Boston University - Department of Accounting

595 Commonwealth Avenue

Boston, MA 02215

United States

SCHOLARLY PAPERS

26

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CITATIONS
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Top 10,155

in Total Papers Citations

42

Scholarly Papers (26)

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 2,654 (4,338)

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

2.

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 1,618 (9,952)

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accruals, cash flows, cash flow predictions, anomalies

3.

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 1,495 (11,314)
Citation 5

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IFRS, comparability, private information, insider trading

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 1,198 (16,025)
Citation 22

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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 903 (24,040)
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 140 (202,661)
Citation 2

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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: 04 Apr 2018
Francois Brochet and Kyle T. Welch
Boston University - Department of Accounting and George Washington University
Downloads 991 (21,333)
Citation 2

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goodwill impairment, executive background

7.

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 University of Michigan
Downloads 933 (23,262)

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

8.

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 692 (35,344)
Citation 10

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

9.

Managers’ Cultural Background and Disclosure Attributes

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 09 Oct 2016 Last Revised: 08 Aug 2018
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business, Rice University and University of Michigan
Downloads 683 (35,994)

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

10.

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: 72 Posted: 03 Jul 2015 Last Revised: 23 May 2019
Boston University - Department of Accounting, University of Cologne and Centre for Financial Research (CFR), University of St. Gallen - Swiss Institute of Banking and Finance and Karlsruhe Institute of Technology
Downloads 631 (39,976)

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CEO adaptability, corporate governance regulation, entrenchment, environmental dynamics, financial reporting quality, firm value

11.

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 527 (50,545)
Citation 1

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Management turnover, Analyst coverage, Capital market relationships

12.

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 241 (123,866)

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Litigation Risk, Mergers, Investment Decisions, Corporate Governance

13.

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 - Stan Ross Department of Accountancy and University of Connecticut - Department of Accounting
Downloads 236 (126,572)

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

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 168 (173,770)

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

Aggregate Insider Trading and Market Returns: The Role of Transparency

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 336-369, 2019
Number of pages: 34 Posted: 25 Apr 2019
Francois Brochet
Boston University - Department of Accounting
Downloads 1 (664,922)
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fundamentals, insider trading, investor protection, investor sentiment, market fads, synchronicity, transparency

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, Associate Professor and University of Michigan, Stephen M. Ross School of Business
Downloads 147 (194,275)

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

16.

The Effect of Tenure-Based Voting Rights on Stock Market Attractiveness: Evidence From the Florange Act

Number of pages: 48 Posted: 08 Feb 2019
Thomas Bourveau, Francois Brochet and Alexandre Garel
Columbia Business School - Accounting, Business Law & Taxation, Boston University - Department of Accounting and Audencia Business School
Downloads 136 (210,595)

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Shareholder Voting, Institutional Ownership, Corporate Governance Regulation

17.

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 97 (264,569)

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Management turnover, Analyst coverage, Capital market relationships

18.

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, Associate Professor and University of Michigan, Stephen M. Ross School of Business
Downloads 87 (283,526)

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19.

Where do Investor Relations Matter the Most?

Number of pages: 62 Posted: 26 Feb 2019 Last Revised: 23 May 2019
Boston University - Department of Accounting, University of Cologne and Centre for Financial Research (CFR), BUW - Schumpeter School of Business and Economics, BUW- Schumpeter School of Business and Economics and BUW- Schumpeter School of Business and Economics
Downloads 62 (343,127)

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

20.

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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21.

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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22.

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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23.

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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24.

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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25.

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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26.

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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