Details about Hervé Stolowy

E-mail:
Homepage:	https://people.hec.edu/stolowy/
Phone:	+331 39 67 94 42
Postal address:	HEC Paris Dept of Accounting and Management Control 1, rue de la Liberation 78351 - Jouy-en-Josas France
Workplace:	HEC Paris (École des Hautes Études Commerciales) (HEC Business School), (more information at EDIRC)

Access statistics for papers by Hervé Stolowy.

Last updated 2022-03-16. Update your information in the RePEc Author Service.

Short-id: pst112

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Working Papers

2020

1. Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric
   Working Papers, HAL View citations (1)
2. Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility
   Working Papers, HAL
   See also Journal Article Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility, Strategic Management Journal, Wiley Blackwell (2019) View citations (44) (2019)

2018

3. The Expansion of Non-Financial Reporting: An Exploratory Study
   HEC Research Papers Series, HEC Paris View citations (48)
   See also Journal Article The expansion of non-financial reporting: an exploratory study, Accounting and Business Research, Taylor & Francis Journals (2018) View citations (48) (2018)

2017

4. De la dénonciation à l’alerte éthique: histoire et institutionnalisation du « whistleblowing » comme mode de contrôle social
   Post-Print, HAL
5. Managerial Risk Aversion and Accounting Conservatism
   Working Papers, HAL
   Also in HEC Research Papers Series, HEC Paris (2017)
6. Non-Additivity in Accounting Valuation: Theory and Applications
   HEC Research Papers Series, HEC Paris
   See also Journal Article Non‐additivity in Accounting Valuation: Theory and Applications, Abacus, Accounting Foundation, University of Sydney (2018) (2018)

2015

7. International evidence on the impact of adopting English as an external reporting language
   Post-Print, HAL View citations (8)
   See also Journal Article International evidence on the impact of adopting English as an external reporting language, Journal of International Business Studies, Palgrave Macmillan (2015) View citations (10) (2015)
8. Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud
   HEC Research Papers Series, HEC Paris View citations (1)
   See also Journal Article Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud, Journal of Business Ethics, Springer (2017) View citations (13) (2017)

2013

9. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
   Post-Print, HAL View citations (2)
10. CCA et les indices de citations
    Post-Print, HAL
11. La revue de littérature: état de l’état de l’art
    Post-Print, HAL
    See also Journal Article La revue de littérature: état de l'état de l'art, ACCRA, Association francophone de comptabilité (2013) (2013)
12. Les données empiriques de l’article de recherche
    Post-Print, HAL
13. The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    HEC Research Papers Series, HEC Paris View citations (1)
    See also Journal Article The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud, Contemporary Accounting Research, John Wiley & Sons (2014) View citations (11) (2014)

2012

14. Analyst coverage, earnings management and financial development: An international study
    Post-Print, HAL View citations (1)
15. De l'importance des évaluateurs pour CCA
    Post-Print, HAL
16. De la politique éditoriale de CCA
    Post-Print, HAL
17. De la qualité comptable: mesure et enjeux
    Post-Print, HAL View citations (1)
    Also in Working Papers, HAL (2012) View citations (1)
18. Economic consequences of adopting English for annual reports
    Post-Print, HAL View citations (1)
19. Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale
    Post-Print, HAL
20. Qu'est-ce qu'une "bonne" contribution ?
    Post-Print, HAL
    Also in Post-Print, HAL (2012)
21. The Economic Consequences of Increasing the International Visibility of Financial Reports
    Post-Print, HAL
    Also in Post-Print, HAL (2012)
    HEC Research Papers Series, HEC Paris (2011)

2011

22. An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets
    Post-Print, HAL
    Also in Post-Print, HAL (2011)
    Post-Print, HAL (2011)
    Post-Print, HAL (2011)
23. Corporate Governance: une synthèse de la littérature
    Working Papers, HAL
24. Information and trust in financial decision making: Insights from the Madoff case
    Post-Print, HAL
    Also in Post-Print, HAL (2011)
25. Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case
    HEC Research Papers Series, HEC Paris
26. Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
    Post-Print, HAL View citations (1)

2010

27. Corporate Fraud and Managers' Behavior: Evidence from the Press
    Post-Print, HAL View citations (45)
    See also Journal Article Corporate Fraud and Managers’ Behavior: Evidence from the Press, Journal of Business Ethics, Springer (2010) View citations (49) (2010)
28. Really “Lost in translation”? The economic consequences of issuing an annual report in English
    Post-Print, HAL
29. Why do you speak English (in your annual report)?
    Post-Print, HAL View citations (11)
    Also in Working Papers, HAL (2008)
    HEC Research Papers Series, HEC Paris (2008)
    See also Journal Article Why do you speak English (in your annual report)?, The International Journal of Accounting, Elsevier (2010) View citations (12) (2010)

2009

30. An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
    Post-Print, HAL
    Also in Post-Print, HAL (2009)
31. Comptabilité créative
    Post-Print, HAL
32. Determinants of Board Members Financial Expertise - Empirical Evidence from France
    Post-Print, HAL View citations (17)
    Also in Working Papers, HAL (2009) View citations (20)
    HEC Research Papers Series, HEC Paris (2008) View citations (4)
    Post-Print, HAL (2009) View citations (17)
    See also Journal Article Determinants of board members' financial expertise -- Empirical evidence from France, The International Journal of Accounting, Elsevier (2009) View citations (20) (2009)
33. La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences
    Post-Print, HAL View citations (11)
    Also in HEC Research Papers Series, HEC Paris (2008) View citations (2)
    Working Papers, HAL (2008)
    See also Journal Article La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences, ACCRA, Association francophone de comptabilité (2009) (2009)
34. Observations on measuring the differences between domestic accounting standards and IAS: A reply
    Post-Print, HAL View citations (6)
    Also in Post-Print, HAL (2009) View citations (6)
    See also Journal Article Observations on measuring the differences between domestic accounting standards and IAS: A reply, Journal of Accounting and Public Policy, Elsevier (2009) View citations (7) (2009)
35. Préserver et accroître une ressource rare: les réviseurs
    Post-Print, HAL
36. Too much Information kills the message: An experiment in the fair value of unlisted equity investments
    Post-Print, HAL

2008

37. The role of managers' attitude in corporate fraud: Extending auditing standards
    Working Papers, HAL
38. The role of managers’ behavior in corporate fraud
    HEC Research Papers Series, HEC Paris View citations (2)
39. Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
    Post-Print, HAL View citations (27)
    Also in HEC Research Papers Series, HEC Paris (2007) View citations (3)
    Working Papers, HAL (2007) View citations (2)
    See also Journal Article Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model, Accounting, Organizations and Society, Elsevier (2008) View citations (28) (2008)

2007

40. Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
    Post-Print, HAL View citations (126)
    Also in Working Papers, HAL (2005) View citations (5)
    HEC Research Papers Series, HEC Paris (2005) View citations (7)
    See also Journal Article Differences between domestic accounting standards and IAS: Measurement, determinants and implications, Journal of Accounting and Public Policy, Elsevier (2007) View citations (137) (2007)
41. R&D productivity: an exploratory international study
    Post-Print, HAL View citations (14)
    See also Journal Article R&D productivity: an exploratory international study, Review of Accounting and Finance, Emerald Group Publishing Limited (2007) View citations (16) (2007)

2006

42. Analyse des déterminants de la compétence financière des conseils d'administration en France
    Post-Print, HAL
43. Differences from IAS: Measurement, Determinants and Implications
    Post-Print, HAL
44. Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)
    Post-Print, HAL View citations (41)
    Also in HEC Research Papers Series, HEC Paris (2004) View citations (6)
    Working Papers, HAL (2004) View citations (1)
    Post-Print, HAL (2006) View citations (42)
    See also Journal Article Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV), European Accounting Review, Taylor & Francis Journals (2006) View citations (42) (2006)
45. Do Financial Analysts Curb Earnings Management ? International Evidence
    Post-Print, HAL
46. Does Analyst Following Curb Earnings Management ? International Evidence
    Post-Print, HAL
    Also in Working Papers, HAL (2005) View citations (3)
47. La compétence financière des conseils d'administration et de surveillance: mesure et déterminants
    Post-Print, HAL View citations (1)
48. The usefulness of disclosing both direct and indirect cash flows: An empirical study
    Post-Print, HAL View citations (1)
49. Timeliness and conservatism: Changes over time in the properties of accounting income in France
    Post-Print, HAL View citations (4)

2005

50. Does Analyst Following Curb Earnings Management?
    HEC Research Papers Series, HEC Paris View citations (3)
51. Nothing like the Enron Affair could happen in France (!)
    Working Papers, HAL View citations (8)
    Also in Post-Print, HAL (2005) View citations (8)
    HEC Research Papers Series, HEC Paris (2005) View citations (8)
    See also Journal Article Nothing like the Enron affair could happen in France (!), European Accounting Review, Taylor & Francis Journals (2005) View citations (8) (2005)
52. Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture"
    Post-Print, HAL View citations (34)
    See also Journal Article Reply to discussion of "Why do national GAAP differ from IAS? The role of culture", The International Journal of Accounting, Elsevier (2005) View citations (57) (2005)
53. Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry
    Post-Print, HAL View citations (2)
54. Why Do National GAAP Differ from IAS ? The Role of Culture
    Post-Print, HAL View citations (60)
    See also Journal Article Why do national GAAP differ from IAS? The role of culture, The International Journal of Accounting, Elsevier (2005) View citations (62) (2005)
55. Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France
    Post-Print, HAL
    Also in HEC Research Papers Series, HEC Paris (2005)

2003

56. " CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE
    Post-Print, HAL View citations (9)
57. Income statements "by nature" and analysis of company performance - an application to U.S. Airlines Companies
    Working Papers, HAL
    Also in HEC Research Papers Series, HEC Paris (2003)
58. International differences in R&D disclosure practices: Evidence in a French and Canadian context
    Working Papers, HAL View citations (2)
    Also in HEC Research Papers Series, HEC Paris (2003) View citations (2)
59. R&D Productivty: an International Study
    HEC Research Papers Series, HEC Paris View citations (1)
    Also in Working Papers, HAL (2003) View citations (1)

2002

60. LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999
    Post-Print, HAL
    Also in Working Papers, HAL (2002)
61. The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
    HEC Research Papers Series, HEC Paris

2001

62. L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE
    Post-Print, HAL
    See also Journal Article L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale, ACCRA, Association francophone de comptabilité (2002) (2002)
63. The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups / L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale - cahier bilingue
    Working Papers, HAL
64. The internationalization of financial statements presentation: an empirical study of french groups
    HEC Research Papers Series, HEC Paris

2000

65. A Framework for the Classification of Accounts Manipulations
    Working Papers, HAL
    Also in HEC Research Papers Series, HEC Paris (2000) View citations (2)
66. Classification of Intangibles
    Working Papers, HAL View citations (3)
    Also in HEC Research Papers Series, HEC Paris (2000) View citations (5)
67. Survey of Financial Statement Analysis Courses in Europe and the United States
    Working Papers, HAL
    Also in HEC Research Papers Series, HEC Paris (2000)

1999

68. Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices: an illustration of the difficulty of international harmonization
    HEC Research Papers Series, HEC Paris View citations (1)
69. Une illustration des difficultés de l'harmonisation internationale: la comptabilisation des marques en France, en Allemagne et selon les règles de l'IASC
    Working Papers, HAL

1997

70. L'intégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie / The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The User's Opinion
    Working Papers, HAL

1996

71. Accounting for Brands - A Comparison Between IASC, France and Germany
    Working Papers, HAL

1995

72. Value Added Accounting in Germany and France
    Working Papers, HAL

1993

73. Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance
    Working Papers, HAL

1991

74. L'influence américaine en comptabilité financière: mythe ou réalité ? l'exemple du tableau des flux de trésorerie
    Working Papers, HAL

1990

75. Etudes en comptabilité internationale
    Working Papers, HAL
76. Le tableau de financement à l'ère des réformes
    Working Papers, HAL

1988

77. L'UTILISATION DU TABLEAU DE FINANCEMENT PAR LES ANALYSTES BOURSIERS
    Post-Print, HAL

1987

78. L'élaboration du tableau de financement
    Working Papers, HAL
79. Principes comptables et information financière
    Working Papers, HAL

1986

80. Le nouveau plan comptable en 1985: le point de vue des financiers
    Working Papers, HAL

1985

81. L'application du nouveau plan comptable en 1984
    Working Papers, HAL

Journal Articles

2022

1. Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study
   Abacus, 2022, 58, (1), 62-104

2020

2. Gouvernance des revues
   ACCRA, 2020, 26, (1), 9-20

2019

3. Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis
   Contemporary Accounting Research, 2019, 36, (1), 7-49 View citations (3)
4. Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility
   Strategic Management Journal, 2019, 40, (9), 1471-1490 View citations (44)
   See also Working Paper Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR Visibility, Working Papers (2020) (2020)

2018

5. Non‐additivity in Accounting Valuation: Theory and Applications
   Abacus, 2018, 54, (3), 381-416
   See also Working Paper Non-Additivity in Accounting Valuation: Theory and Applications, HEC Research Papers Series (2017) (2017)
6. The expansion of non-financial reporting: an exploratory study
   Accounting and Business Research, 2018, 48, (5), 525-548 View citations (48)
   See also Working Paper The Expansion of Non-Financial Reporting: An Exploratory Study, HEC Research Papers Series (2018) View citations (48) (2018)

2017

7. Letter from the Editor: Why Are Papers Desk Rejected at ?
   European Accounting Review, 2017, 26, (3), 411-418 View citations (2)
8. Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud
   Journal of Business Ethics, 2017, 144, (3), 637-659 View citations (13)
   See also Working Paper Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud, HEC Research Papers Series (2015) View citations (1) (2015)
9. The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades
   Abacus, 2017, 53, (1), 59-93 View citations (6)

2016

10. Letter from the Incoming Editor of the European Accounting Review
    European Accounting Review, 2016, 25, (1), 1-5

2015

11. International evidence on the impact of adopting English as an external reporting language
    Journal of International Business Studies, 2015, 46, (2), 180-205 View citations (10)
    See also Working Paper International evidence on the impact of adopting English as an external reporting language, Post-Print (2015) View citations (8) (2015)
12. Non-financial information: State of the art and research perspectives based on a bibliometric study
    ACCRA, 2015, 21, (3), 15-92 View citations (21)

2014

13. The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    Contemporary Accounting Research, 2014, 31, (2), 354-397 View citations (11)
    See also Working Paper The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud, HEC Research Papers Series (2013) View citations (1) (2013)

2013

14. La revue de littérature: état de l'état de l'art
    ACCRA, 2013, 19, (3), 3-7
    See also Working Paper La revue de littérature: état de l’état de l’art, Post-Print (2013) (2013)
15. Éditorial. CCA et les indices de citations
    ACCRA, 2013, 19, (2), 3-11
16. Éditorial. Les données empiriques de l'article de recherche
    ACCRA, 2013, 19, (1), 3-5

2012

17. Éditorial. De l'importance des évaluateurs pour CCA
    ACCRA, 2012, 18, (1), 3-8
18. Éditorial. De la politique éditoriale de CCA
    ACCRA, 2012, 18, (3), 3-9
19. Éditorial. Qu'est-ce qu'une « bonne » contribution ?
    ACCRA, 2012, 18, (2), 3-6

2011

20. Éditorial. Les causes de rejet des articles au deuxième tour
    ACCRA, 2011, 17, (2), 3-9
21. Éditorial. Qu'est-ce qu'un « bon article » ?
    ACCRA, 2011, 17, (3), 3-6
22. Éditorial. Recyclage, autoplagiat... et plus si impunité ?
    ACCRA, 2011, 17, (1), 3-6

2010

23. Corporate Fraud and Managers’ Behavior: Evidence from the Press
    Journal of Business Ethics, 2010, 95, (2), 271-315 View citations (49)
    See also Working Paper Corporate Fraud and Managers' Behavior: Evidence from the Press, Post-Print (2010) View citations (45) (2010)
24. Why do you speak English (in your annual report)?
    The International Journal of Accounting, 2010, 45, (2), 200-223 View citations (12)
    See also Working Paper Why do you speak English (in your annual report)?, Post-Print (2010) View citations (11) (2010)
25. Éditorial
    ACCRA, 2010, 16, (1), 3-6
26. Éditorial. Cadre théorique versus contribution théorique
    ACCRA, 2010, 16, (2), 3-6
27. Éditorial. Les causes de rejet des articles au premier tour
    ACCRA, 2010, 16, (3), 3-10

2009

28. Determinants of board members' financial expertise -- Empirical evidence from France
    The International Journal of Accounting, 2009, 44, (4), 378-402 View citations (20)
    See also Working Paper Determinants of Board Members Financial Expertise - Empirical Evidence from France, Post-Print (2009) View citations (17) (2009)
29. La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences
    ACCRA, 2009, 15, (1), 159-198
    See also Working Paper La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences, Post-Print (2009) View citations (11) (2009)
30. Observations on measuring the differences between domestic accounting standards and IAS: A reply
    Journal of Accounting and Public Policy, 2009, 28, (2), 154-161 View citations (7)
    See also Working Paper Observations on measuring the differences between domestic accounting standards and IAS: A reply, Post-Print (2009) View citations (6) (2009)
31. Éditorial. Préserver et accroître une ressource rare: les réviseurs
    ACCRA, 2009, 15, (2), 3-5

2008

32. Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
    Journal of Accounting and Public Policy, 2008, 27, (6), 480-494 View citations (145)
33. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
    Accounting, Organizations and Society, 2008, 33, (7-8), 718-755 View citations (28)
    See also Working Paper Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model, Post-Print (2008) View citations (27) (2008)

2007

34. Differences between domestic accounting standards and IAS: Measurement, determinants and implications
    Journal of Accounting and Public Policy, 2007, 26, (1), 1-38 View citations (137)
    See also Working Paper Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications, Post-Print (2007) View citations (126) (2007)
35. R&D productivity: an exploratory international study
    Review of Accounting and Finance, 2007, 6, (1), 86-101 View citations (16)
    See also Working Paper R&D productivity: an exploratory international study, Post-Print (2007) View citations (14) (2007)

2006

36. Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
    European Accounting Review, 2006, 15, (2), 181-218 View citations (42)
    See also Working Paper Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV), Post-Print (2006) View citations (41) (2006)
37. Éditorial
    ACCRA, 2006, 12, (3), 3-4

2005

38. Nothing like the Enron affair could happen in France (!)
    European Accounting Review, 2005, 14, (2), 405-415 View citations (8)
    See also Working Paper Nothing like the Enron Affair could happen in France (!), Working Papers (2005) View citations (8) (2005)
39. Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"
    The International Journal of Accounting, 2005, 40, (4), 359-362 View citations (57)
    See also Working Paper Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture", Post-Print (2005) View citations (34) (2005)
40. Why do national GAAP differ from IAS? The role of culture
    The International Journal of Accounting, 2005, 40, (4), 325-350 View citations (62)
    See also Working Paper Why Do National GAAP Differ from IAS ? The Role of Culture, Post-Print (2005) View citations (60) (2005)

2004

41. Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
    Revue Finance Contrôle Stratégie, 2004, 7, (4), 87-106 View citations (3)

2003

42. Audit financier et contrôle interne. L'apport de la loi Sarbanes-Oxley
    Revue française de gestion, 2003, 147, (6), 133-143
43. La gestion des données comptables: une revue de la littérature
    ACCRA, 2003, 9, (1), 125-151 View citations (4)
44. Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
    Revue Finance Contrôle Stratégie, 2003, 6, (1), 39-62 View citations (12)
45. Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
    The International Journal of Accounting, 2003, 38, (2), 195-213 View citations (2)
46. The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards
    European Accounting Review, 2003, 12, (2), 393-397
47. ‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups
    Abacus, 2003, 39, (1), 42-65 View citations (4)

2002

48. L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale
    ACCRA, 2002, 8, (1), 45-68
    See also Working Paper L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE, Post-Print (2001) (2001)

2001

49. Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization
    The International Journal of Accounting, 2001, 36, (2), 147-167 View citations (11)
50. La comptabilisation des marques: en France, en Allemagne et selon les règles de l'IASC
    ACCRA, 2001, 7, (1), 41-60 View citations (4)

1999

51. Vingt ans d'harmonisation comptable internationale
    ACCRA, 1999, 5, (3), 45-60

1998

52. International accounting education in Western Europe
    European Accounting Review, 1998, 7, (2), 289-314 View citations (6)
53. L'enseignement de la comptabilité internationale en Europe
    ACCRA, 1998, 4, (1), 129-151