Vedran Capkun

HEC Paris - Accounting and Management Control Department

Associate Professor

Jouy-en-Josas Cedex

France

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 4,335

SSRN RANKINGS

Top 4,335

in Total Papers Downloads

10,030

SSRN CITATIONS
Rank 18,259

SSRN RANKINGS

Top 18,259

in Total Papers Citations

10

CROSSREF CITATIONS

42

Scholarly Papers (11)

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
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 4,959 (1,735)
Citation 28

Abstract:

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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 2,949 (4,238)
Citation 23

Abstract:

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IFRS, earnings management, smoothing

3.

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 835 (31,100)
Citation 8

Abstract:

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IFRS, Earnings Quality, Earnings Management, Compensation

4.

The Impact of Incorporating the Cost of Errors into Bankruptcy Prediction Models

Number of pages: 34 Posted: 20 Jan 2005
Lawrence A. Weiss and Vedran Capkun
Tufts University - The Fletcher School and HEC Paris - Accounting and Management Control Department
Downloads 358 (91,020)
Citation 5

Abstract:

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Bankruptcy, bankruptcy prediction, default

5.

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition

HEC Paris Research Paper No. ACC-2016-1140
Number of pages: 38 Posted: 11 Mar 2016
Vedran Capkun and Daniel W. Collins
HEC Paris - Accounting and Management Control Department and University of Iowa - Department of Accounting
Downloads 187 (176,551)
Citation 1

Abstract:

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Earnings smoothing, IFRS, Timely gain and loss recognition

6.

Defying Gravity: Costly Signaling to Mislead or to Inform?

HEC Paris Research Paper No. ACC-2013-1024
Number of pages: 49 Posted: 06 Nov 2013 Last Revised: 12 May 2014
Indiana University - Kelley School of Business - Department of Accounting, HEC Paris - Accounting and Management Control Department and Lehmann, Livian, Fridson Advisors LLC
Downloads 184 (179,113)
Citation 1

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Earnings Management, Signaling, Informativeness, Opportunism, Credibility

7.

Bankruptcy Resolution and the Restoration of Priority of Claims

HEC Paris Research Paper No. ACC-2016-1160
Number of pages: 41 Posted: 20 Jun 2016 Last Revised: 23 Jul 2016
Vedran Capkun and Lawrence A. Weiss
HEC Paris - Accounting and Management Control Department and Tufts University - The Fletcher School
Downloads 176 (186,294)
Citation 11

Abstract:

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Bankruptcy, Priority of Claims, Chapter 11, APR Violations, Debtor-in-possession financing, Delaware

8.

Earnings Increases as a Type-Revealing Signal

Kelley School of Business Research Paper No. 16-10, HEC Paris Research Paper No. ACC-2016-1132
Number of pages: 54 Posted: 28 Jan 2016 Last Revised: 26 Feb 2016
Messod D. Beneish and Vedran Capkun
Indiana University - Kelley School of Business - Department of Accounting and HEC Paris - Accounting and Management Control Department
Downloads 162 (200,036)

Abstract:

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Signaling, Costliness, Credibility, Earnings

9.

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

HEC Paris Research Paper No. ACC-2019-1333, Singapore Management University School of Accountancy Research Paper No. 2019-102
Number of pages: 55 Posted: 25 Mar 2019 Last Revised: 14 Aug 2019
Vedran Capkun, Yun Lou and Yin Wang
HEC Paris - Accounting and Management Control Department, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 138 (228,224)
Citation 2

Abstract:

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peer disclosure, clinical trial, proprietary cost

10.

Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act

Singapore Management University School of Accountancy Research Paper Forthcoming, HEC Paris Research Paper No. ACC-2020-1365
Number of pages: 53 Posted: 05 Aug 2020
Thomas Bourveau, Vedran Capkun and Yin Wang
Columbia Business School - Accounting, Business Law & Taxation, HEC Paris - Accounting and Management Control Department and Singapore Management University - School of Accountancy
Downloads 82 (327,252)

Abstract:

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disclosure, information asymmetry, clinical trial, regulation

11.

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

Accounting, Organizations and Society, Forthcoming
Posted: 26 Jun 2014
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