Jean-Francois Casta

University Paris-Dauphine - DRM Finance

Professor in Accounting & Finance

Place du Maréchal de Lattre de Tassigny

Paris, 75775

France

SCHOLARLY PAPERS

8

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Rank 25,443

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Top 25,443

in Total Papers Downloads

1,912

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (8)

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 569 (49,009)

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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 501 (57,541)

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

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

International Conference of the French Finance Association (AFFI), 11-13 May 2011
Number of pages: 49 Posted: 09 May 2011
Luc Paugam, Hervé Stolowy and Jean-Francois Casta
HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Dauphine - DRM Finance
Downloads 228 (138,617)

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Internally generated goodwill, Going concern goodwill, Synergy, Choquet integral, Residual income model

An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets

CAAA Annual Conference 2011
Number of pages: 49 Posted: 29 Nov 2010 Last Revised: 19 Jun 2015
Jean-Francois Casta, Luc Paugam and Hervé Stolowy
University Paris-Dauphine - DRM Finance, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 153 (199,722)

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Internally Generated Goodwill, Synergy, Choquet Integral, Residual Income

4.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean-Francois Casta
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 325 (95,889)
Citation 5

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

Non-Additivity in Accounting Valuation: Theory and Applications

Forthcoming, Abacus, HEC Paris Research Paper No. ACC-2017-1227
Number of pages: 43 Posted: 31 Aug 2017 Last Revised: 28 Nov 2017
Luc Paugam, Jean-Francois Casta and Hervé Stolowy
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
Downloads 94 (288,174)

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Goodwill, Non-additive accounting-based valuation, Synergies, Choquet capacities, Growth options, Productive efficiency

Non‐Additivity in Accounting Valuation: Theory and Applications

Abacus, Vol. 54, Issue 3, pp. 381-416, 2018
Number of pages: 36 Posted: 17 Sep 2018
Luc Paugam, Jean-Francois Casta and Hervé Stolowy
HEC Paris, Accounting and Management Control Department, University Paris-Dauphine - DRM Finance and HEC Paris - Accounting and Management Control Department
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Choquet capacities, Goodwill, Growth options, Non‐additive accounting‐based valuation, Productive efficiency, Synergies

6.

Employee Stock Option-Implied Risk Attitude Under Rank-Dependent Expected Utility

Economic Modelling, Vol. 52, pp.144-154.
Number of pages: 30 Posted: 04 Oct 2014 Last Revised: 20 Dec 2015
Hamza Bahaji and Jean-Francois Casta
University of Paris 9 Dauphine, DRM-Finance and University Paris-Dauphine - DRM Finance
Downloads 42 (431,584)

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Stock options, Exercise behavior, Probability weighting, Employee sentiment

7.

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

8.

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