Olivier J. Ramond

Université Paris Dauphine - CEREG Research Centre

Research Fellow

Place du Maréchal de Lattre de Tassigny

Paris, 75116

France

  • Université Paris Dauphine - CEREG Research Centre

SCHOLARLY PAPERS

6

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Scholarly Papers (6)

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1.

Intangibles Mismeasurement, Synergy, and Accounting Numbers: A Note

Number of pages: 13 Posted: 05 Apr 2006
Jean-Francois Casta and Olivier J. Ramond
University Paris-Dauphine - DRM Finance and Université Paris Dauphine - CEREG Research Centre
Downloads 565 (46,514)

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Financial reporting, accounting goodwill, assets synergy, non-additive measures, Choquet's framework

2.

Economic Properties of Intangibles Recognized Under Domestic Accounting Standards: Evidence from Pre-Ifrs Major European Markets

Number of pages: 44 Posted: 05 Apr 2006 Last Revised: 15 Jun 2015
Jean-Francois Casta, Olivier J. Ramond and Lionel Escaffre
University Paris-Dauphine - DRM Finance, Université Paris Dauphine - CEREG Research Centre and University of Angers - Laboratoire Angevin de Recherche en Gestion des Organisations (LARGO)
Downloads 500 (54,296)

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Intangibles, Goodwill, R&D, Recognition, Domestic GAAPs, Usefulness, Relevance, Informativeness

3.

Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

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Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

Number of pages: 53 Posted: 01 Nov 2014 Last Revised: 15 Jun 2015
Luc Paugam and Olivier J. Ramond
HEC Paris, Accounting and Management Control Department and Université Paris Dauphine - CEREG Research Centre
Downloads 225 (132,925)

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Impairment Test, Information Risk, Cost of Capital, Disclosures, IAS 36

Effect of Impairment‐Testing Disclosures on the Cost of Equity Capital

Journal of Business Finance & Accounting, Vol. 42, Issue 5-6, pp. 583-618, 2015
Number of pages: 36 Posted: 17 Jul 2015
Olivier J. Ramond and Luc Paugam
Université Paris Dauphine - CEREG Research Centre and HEC Paris, Accounting and Management Control Department
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impairment test, cost of capital, information risk, disclosures, IAS 36

4.

Accounting for Business Combinations: Do Purchase Price Allocations Matter?

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jan 2012 Last Revised: 15 Jun 2015
Luc Paugam, Pierre Astolfi and Olivier J. Ramond
HEC Paris, Accounting and Management Control Department, University Paris-Est Créteil (UPEC) and Université Paris Dauphine - CEREG Research Centre
Downloads 211 (141,834)

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Purchase Price Allocation, Market Expectations, Abnormal Goodwill, Business Combination

5.

Customer Satisfaction and Financial Analysts Earnings Forecast Errors

Posted: 04 Feb 2011
Paul Valentin Ngobo, Jean-Francois Casta and Olivier J. Ramond
University of Orleans, University Paris-Dauphine - DRM Finance and Université Paris Dauphine - CEREG Research Centre

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Customer Satisfaction, EPS Forecast Errors, Value Relevance, ACSI, GMM Dynamic Models

6.

Do Analysts’ Earnings Forecasts Incorporate Customer Satisfaction Information?

Posted: 13 Jun 2010 Last Revised: 15 Jun 2015
Paul Valentin Ngobo, Jean-Francois Casta and Olivier J. Ramond
University of Orleans, University Paris-Dauphine - DRM Finance and Université Paris Dauphine - CEREG Research Centre

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Customer Satisfaction, ACSI, Forecast Errors, Dynamic Panel Models