EconPapers    
Economics at your fingertips  
 

Details about Hervé Stolowy

E-mail:
Homepage:http://studies.hec.fr/web/stolowy
Phone:+331 39 67 94 42
Postal address:HEC School of Management, 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 2014-05-05. Update your information in the RePEc Author Service.

Short-id: pst112


Jump to Journal Articles

Working Papers

2013

  1. CCA et les indices de citations
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  2. La revue de littérature: état de l’état de l’art
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  3. Les données empiriques de l’article de recherche
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  4. The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    Les Cahiers de Recherche, HEC Paris Downloads

2012

  1. De l'importance des évaluateurs pour CCA
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  2. De la politique éditoriale de CCA
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  3. De la qualité comptable: mesure et enjeux
    Working Papers, HAL Downloads
    Also in Economics Papers from University Paris Dauphine, Paris Dauphine University (2012)
  4. Economic consequences of adopting English for annual reports
    Post-Print, HAL Downloads
  5. Qu'est-ce qu'une "bonne" contribution ?
    Economics Papers from University Paris Dauphine, Paris Dauphine University

2011

  1. An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
    Economics Papers from University Paris Dauphine, Paris Dauphine University
    Also in Economics Papers from University Paris Dauphine, Paris Dauphine University (2011)
  2. Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case
    Les Cahiers de Recherche, HEC Paris Downloads
  3. Le bilan d'une nation selon la banque mondiale, IFRS et comptabilité environnementale
    Economics Papers from University Paris Dauphine, Paris Dauphine University
  4. Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
    Post-Print, HAL Downloads
    Also in Economics Papers from University Paris Dauphine, Paris Dauphine University (2011)
  5. The economic consequences of increasing the international visibility of financial reports
    Les Cahiers de Recherche, HEC Paris Downloads
  6. The internally generated goodwill as an aggregation of interacting asset
    Economics Papers from University Paris Dauphine, Paris Dauphine University View citations (1)

2010

  1. Really “Lost in translation”? The economic consequences of issuing an annual report in English
    Post-Print, HAL Downloads

2009

  1. An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
    Post-Print, HAL Downloads

2008

  1. Determinants of board members’ financial expertise – Empirical evidence from France
    Les Cahiers de Recherche, HEC Paris Downloads View citations (1)
    See also Journal Article in The International Journal of Accounting (2009)
  2. La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences
    Les Cahiers de Recherche, HEC Paris Downloads View citations (2)
  3. The role of managers’ behavior in corporate fraud
    Les Cahiers de Recherche, HEC Paris
  4. Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
    Economics Papers from University Paris Dauphine, Paris Dauphine University View citations (7)
    Also in Post-Print, HAL (2008) Downloads View citations (9)
    Les Cahiers de Recherche, HEC Paris (2007) Downloads

    See also Journal Article in Accounting, Organizations and Society (2008)
  5. Why do you speak English (in your annual report)?
    Les Cahiers de Recherche, HEC Paris Downloads
    See also Journal Article in The International Journal of Accounting (2010)

2006

  1. La compétence financière des conseils d'administration et de surveillance: mesure et déterminants
    Post-Print, HAL Downloads

2005

  1. Differences between domestic accounting standards and IAS: measurement, determinants and implications
    Les Cahiers de Recherche, HEC Paris Downloads View citations (2)
    See also Journal Article in Journal of Accounting and Public Policy (2007)
  2. Does Analyst Following Curb Earnings Management?
    Les Cahiers de Recherche, HEC Paris Downloads
  3. Nothing like the Enron affair could happen in France (!)
    Les Cahiers de Recherche, HEC Paris Downloads View citations (4)
    See also Journal Article in European Accounting Review (2005)
  4. Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
    Les Cahiers de Recherche, HEC Paris Downloads

2004

  1. Disclosure and determinants studies: an extension using the divisive clustering method (DIV)
    Les Cahiers de Recherche, HEC Paris Downloads View citations (3)
    See also Journal Article in European Accounting Review (2006)

2003

  1. " CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE
    Post-Print, HAL Downloads View citations (6)
  2. Income statements "by nature" and analysis of company performance: an application of US airlines companies
    Les Cahiers de Recherche, HEC Paris Downloads
  3. International differences in R&D disclosure practices: evidence in a French and Canadian context
    Les Cahiers de Recherche, HEC Paris Downloads View citations (2)
  4. R&D Productivty: an International Study
    Les Cahiers de Recherche, HEC Paris Downloads View citations (1)

2002

  1. LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999
    Post-Print, HAL Downloads
  2. The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
    Les Cahiers de Recherche, HEC Paris

2001

  1. L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE
    Post-Print, HAL Downloads
  2. The internationalization of financial statements presentation: an empirical study of french groups
    Les Cahiers de Recherche, HEC Paris Downloads

2000

  1. A framework for the classification of accounts manipulations
    Les Cahiers de Recherche, HEC Paris Downloads View citations (2)
  2. Classification of Intangibles
    Les Cahiers de Recherche, HEC Paris View citations (2)
  3. Survey of financial statement analysis courses in Europe and the United States
    Les Cahiers de Recherche, HEC Paris Downloads

1999

  1. Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices: an illustration of the difficulty of international harmonization
    Les Cahiers de Recherche, HEC Paris Downloads View citations (1)

Journal Articles

2010

  1. Corporate Fraud and Managers’ Behavior: Evidence from the Press
    Journal of Business Ethics, 2010, 95, (2), 271-315 Downloads View citations (5)
  2. Why do you speak English (in your annual report)?
    The International Journal of Accounting, 2010, 45, (2), 200-223 Downloads View citations (2)
    See also Working Paper (2008)

2009

  1. Determinants of board members' financial expertise -- Empirical evidence from France
    The International Journal of Accounting, 2009, 44, (4), 378-402 Downloads
    See also Working Paper (2008)
  2. Observations on measuring the differences between domestic accounting standards and IAS: A reply
    Journal of Accounting and Public Policy, 2009, 28, (2), 154-161 Downloads View citations (1)

2008

  1. 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 Downloads View citations (14)
  2. 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 Downloads View citations (7)
    See also Working Paper (2008)

2007

  1. Differences between domestic accounting standards and IAS: Measurement, determinants and implications
    Journal of Accounting and Public Policy, 2007, 26, (1), 1-38 Downloads View citations (43)
    See also Working Paper (2005)
  2. R&D productivity: an exploratory international study
    Review of Accounting and Finance, 2007, 6, (1), 86-101 Downloads View citations (5)

2006

  1. Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
    European Accounting Review, 2006, 15, (2), 181-218 Downloads View citations (10)
    See also Working Paper (2004)
  2. Timeliness and conservatism: Changes over time in the properties of accounting income in France
    Review of Accounting and Finance, 2006, 5, (2), 92-107 Downloads View citations (2)

2005

  1. Nothing like the Enron affair could happen in France (!)
    European Accounting Review, 2005, 14, (2), 405-415 Downloads View citations (4)
    See also Working Paper (2005)
  2. 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 Downloads View citations (5)
  3. Why do national GAAP differ from IAS? The role of culture
    The International Journal of Accounting, 2005, 40, (4), 325-350 Downloads View citations (20)

2004

  1. Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
    Revue Finance Contrôle Stratégie, 2004, 7, (4), 87-106 Downloads View citations (2)

2003

  1. 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
    Abacus, 2003, 39, (1), 42-65 Downloads View citations (3)
  2. 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 Downloads View citations (9)
  3. 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 Downloads
  4. The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards
    European Accounting Review, 2003, 12, (2), 393-397 Downloads

2001

  1. 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 Downloads View citations (4)

1998

  1. International accounting education in Western Europe
    European Accounting Review, 1998, 7, (2), 289-314 Downloads View citations (4)
 
Page updated 2014-07-21