Francois Larmande

HEC Paris - Accounting and Management Control Department

Associate Professor

Jouy-en-Josas

France

SCHOLARLY PAPERS

6

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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 419 (67,121)

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Incentive schemes, controllability, external compensation standards

2.

Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information

HEC Paris Research Paper No. ACC-2015-1104
Number of pages: 35 Posted: 09 Jul 2014 Last Revised: 12 Sep 2015
Francois Larmande
HEC Paris - Accounting and Management Control Department
Downloads 254 (117,491)

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Earnings management, Accounting conservatism, Limited liability, Ranking of accounting information systems, Principal Agent

3.

Managerial Risk Aversion and Accounting Conservatism

HEC Paris Research Paper No. FIN-2017-1215
Number of pages: 46 Posted: 28 Jun 2017 Last Revised: 07 Jul 2017
Francois Larmande and Hervé Stolowy
HEC Paris - Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 213 (139,831)

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Accounting Conservatism, Risk Aversion, Limited Liability, Reporting Bias, Principal-Agent Theory, Stewardship, Investment Efficiency

4.

Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation

HEC Paris Research Paper No. ACC-2015-1103
Number of pages: 60 Posted: 02 Sep 2015 Last Revised: 24 May 2016
Loïc Belze, Francois Larmande and Lorenz Schneider
EMLYON Business School, HEC Paris - Accounting and Management Control Department and EMLYON Business School
Downloads 110 (242,784)

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Fair value, ESO, Transaction costs, IFRS 2, Dilution, Non-Tradability

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 42 (415,578)

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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 26 (490,422)

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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 (482,012)

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