Francois Larmande

HEC Paris - Accounting and Management Control Department

Associate Professor

Jouy-en-Josas

France

SCHOLARLY PAPERS

6

DOWNLOADS
Rank 41,055

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Top 41,055

in Total Papers Downloads

1,218

SSRN CITATIONS

0

CROSSREF CITATIONS

8

Scholarly Papers (6)

1.

Eva Compensation Schemes and Controllability Issues: An Empirical Investigation

AAA 2007 Management Accounting Section (MAS) Meeting
Number of pages: 24 Posted: 03 Aug 2006
Jean Pierre Ponssard and Francois Larmande
Ecole Polytechnique, Paris - Laboratoire d'Econometrie and HEC Paris - Accounting and Management Control Department
Downloads 426 (76,876)

Abstract:

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Incentive schemes, controllability, external compensation standards

2.

Managerial Traits, Accounting Conservatism and the Delegation of Financial Reporting

HEC Paris Research Paper No. FIN-2017-1215
Number of pages: 35 Posted: 28 Jun 2017 Last Revised: 10 Sep 2019
Francois Larmande and Hervé Stolowy
HEC Paris - Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 289 (118,956)

Abstract:

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Accounting conservatism, risk aversion, overconfidence, reporting policy, investment efficiency, commitment

3.

The Effect of Risk Aversion on Optimal Bias in Incentive Contracts

Number of pages: 26 Posted: 09 Jul 2014 Last Revised: 10 Sep 2019
Francois Larmande
HEC Paris - Accounting and Management Control Department
Downloads 270 (127,808)
Citation 1

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Reporting bias, limited liability, risk aversion, accounting conservatism, principal-agent theory, lower of market or cost rule

4.

Transaction Costs, Option Prices, and Model Risk in Fair Value Accounting

European Accounting Review, Forthcoming
Number of pages: 56 Posted: 02 Sep 2015 Last Revised: 03 Sep 2019
Loïc Belze, Francois Larmande and Lorenz Schneider
EMLYON Business School, HEC Paris - Accounting and Management Control Department and EMLYON Business School
Downloads 137 (236,462)
Citation 2

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Fair Value, ESO, Transaction Costs, Mark-to-Model, Non-Tradability

5.
Downloads 71 (365,566)
Citation 2

Fishing for Excuses and Performance Evaluation

Number of pages: 32 Posted: 21 May 2013
Francois Larmande and Jean-Pierre Ponssard
HEC Paris - Accounting and Management Control Department and Ecole Polytechnique
Downloads 44 (466,293)
Citation 1

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Performance measurement, Manipulation, Controllability principle, Excuse culture, Influence activity

Fishing for Excuses and Performance Evaluation

CESifo Working Paper Series No. 4569
Number of pages: 32 Posted: 28 Jan 2014
Francois Larmande and Jean-Pierre Ponssard
HEC Paris - Accounting and Management Control Department and Ecole Polytechnique
Downloads 27 (554,373)

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performance measurement, manipulation, controllability principle, excuse culture, influence activity

6.

Limited Liability, the First-Order Approach, and the Ranking of Information Systems in Agencies

Economics Letters, Forthcoming
Number of pages: 11 Posted: 04 Dec 2012
Francois Larmande
HEC Paris - Accounting and Management Control Department
Downloads 25 (551,050)

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moral hazard, likelihood ratio distribution, mean preserving spread criterion, limited liability, first-order approach