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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 2015-11-22. Update your information in the RePEc Author Service.

Short-id: pst112


Jump to Journal Articles

Working Papers

2015

  1. International evidence on the impact of adopting English as an external reporting language
    Post-Print, HAL
    See also Journal Article in Journal of International Business Studies (2015)
  2. Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud
    Les Cahiers de Recherche, HEC Paris Downloads

2013

  1. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
    Post-Print, HAL Downloads
  2. The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    Les Cahiers de Recherche, HEC Paris Downloads

2012

  1. Analyst coverage, earnings management and financial development: An international study
    Post-Print, HAL
  2. De la qualité comptable: mesure et enjeux
    Post-Print, HAL
    Also in Working Papers, HAL (2012) Downloads
  3. Economic consequences of adopting English for annual reports
    Post-Print, HAL Downloads
  4. Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale
    Post-Print, HAL
  5. Qu'est-ce qu'une "bonne" contribution ?
    Post-Print, HAL
  6. The Economic Consequences of Increasing the International Visibility of Financial Reports
    Post-Print, HAL
    Also in Post-Print, HAL (2012)
    Les Cahiers de Recherche, HEC Paris (2011) Downloads

2011

  1. 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)
  2. Corporate Governance: une synthèse de la littérature
    Working Papers, HAL
  3. Information and trust in financial decision making: Insights from the Madoff case
    Post-Print, HAL
    Also in Post-Print, HAL (2011)
  4. Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case
    Les Cahiers de Recherche, HEC Paris Downloads
  5. Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
    Post-Print, HAL Downloads

2010

  1. Corporate Fraud and Managers' Behavior: Evidence from the Press
    Post-Print, HAL View citations (1)
    See also Journal Article in Journal of Business Ethics (2010)
  2. Really “Lost in translation”? The economic consequences of issuing an annual report in English
    Post-Print, HAL Downloads
  3. Why do you speak English (in your annual report)?
    Post-Print, HAL View citations (2)
    Also in Les Cahiers de Recherche, HEC Paris (2008) Downloads
    Working Papers, HAL (2008)

    See also Journal Article in The International Journal of Accounting (2010)

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
    Also in Post-Print, HAL (2009)
  2. Comptabilité créative
    Post-Print, HAL
  3. Determinants of Board Members Financial Expertise - Empirical Evidence from France
    Post-Print, HAL View citations (2)
    Also in Les Cahiers de Recherche, HEC Paris (2008) Downloads View citations (2)
    Post-Print, HAL (2009) View citations (1)
    Working Papers, HAL (2009) View citations (1)

    See also Journal Article in The International Journal of Accounting (2009)
  4. La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences
    Post-Print, HAL View citations (6)
    Also in Working Papers, HAL (2008)
    Les Cahiers de Recherche, HEC Paris (2008) Downloads View citations (2)
  5. Observations on measuring the differences between domestic accounting standards and IAS: A reply
    Post-Print, HAL
    Also in Post-Print, HAL (2009) View citations (1)

    See also Journal Article in Journal of Accounting and Public Policy (2009)
  6. Préserver et accroître une ressource rare: les réviseurs
    Post-Print, HAL
  7. Too much Information kills the message: An experiment in the fair value of unlisted equity investments
    Post-Print, HAL

2008

  1. The role of managers' attitude in corporate fraud: Extending auditing standards
    Working Papers, HAL
  2. The role of managers’ behavior in corporate fraud
    Les Cahiers de Recherche, HEC Paris
  3. Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
    Post-Print, HAL Downloads View citations (12)
    Also in Working Papers, HAL (2007)
    Les Cahiers de Recherche, HEC Paris (2007) Downloads View citations (1)

    See also Journal Article in Accounting, Organizations and Society (2008)

2007

  1. Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications
    Post-Print, HAL View citations (31)
    Also in Les Cahiers de Recherche, HEC Paris (2005) Downloads View citations (3)
    Working Papers, HAL (2005)

    See also Journal Article in Journal of Accounting and Public Policy (2007)
  2. R&D productivity: an exploratory international study
    Post-Print, HAL
    See also Journal Article in Review of Accounting and Finance (2007)

2006

  1. Analyse des déterminants de la compétence financière des conseils d'administration en France
    Post-Print, HAL
  2. Differences from IAS: Measurement, Determinants and Implications
    Post-Print, HAL
  3. Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)
    Post-Print, HAL View citations (12)
    Also in Working Papers, HAL (2004)
    Post-Print, HAL (2006) View citations (15)
    Les Cahiers de Recherche, HEC Paris (2004) Downloads View citations (4)

    See also Journal Article in European Accounting Review (2006)
  4. Do Financial Analysts Curb Earnings Management ? International Evidence
    Post-Print, HAL
  5. Does Analyst Following Curb Earnings Management ? International Evidence
    Post-Print, HAL
    Also in Working Papers, HAL (2005)
  6. La compétence financière des conseils d'administration et de surveillance: mesure et déterminants
    Post-Print, HAL Downloads
  7. The usefulness of disclosing both direct and indirect cash flows: An empirical study
    Post-Print, HAL
  8. Timeliness and conservatism: Changes over time in the properties of accounting income in France
    Post-Print, HAL
    See also Journal Article in Review of Accounting and Finance (2006)

2005

  1. Does Analyst Following Curb Earnings Management?
    Les Cahiers de Recherche, HEC Paris Downloads
  2. Nothing like the Enron Affair could happen in France (!)
    Working Papers, HAL
    Also in Post-Print, HAL (2005)
    Les Cahiers de Recherche, HEC Paris (2005) Downloads View citations (4)

    See also Journal Article in European Accounting Review (2005)
  3. Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture"
    Post-Print, HAL
    See also Journal Article in The International Journal of Accounting (2005)
  4. Using “Statement of Intermediate Balances” As Tool for International Financial Statement Analysis in Airline Industry
    Post-Print, HAL
  5. Why Do National GAAP Differ from IAS ? The Role of Culture
    Post-Print, HAL
    See also Journal Article in The International Journal of Accounting (2005)
  6. Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France
    Post-Print, HAL
    Also in Les Cahiers de Recherche, HEC Paris (2005) Downloads

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 to U.S. Airlines Companies
    Working Papers, HAL
  3. Income statements "by nature" and analysis of company performance: an application of US airlines companies
    Les Cahiers de Recherche, HEC Paris Downloads
  4. International differences in R&D disclosure practices: Evidence in a French and Canadian context
    Working Papers, HAL
    Also in Les Cahiers de Recherche, HEC Paris (2003) Downloads View citations (2)
  5. R&D Productivty: an International Study
    Les Cahiers de Recherche, HEC Paris Downloads View citations (1)
    Also in Working Papers, HAL (2003)

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
    Also in Working Papers, HAL (2002)
  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 / L'internationalisation de la présentation des états financiers des sociétés françaises: une étude empirique longitudinale - cahier bilingue
    Working Papers, HAL
  3. 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
    Working Papers, HAL
    Also in Les Cahiers de Recherche, HEC Paris (2000) Downloads View citations (2)
  2. Classification of Intangibles
    Les Cahiers de Recherche, HEC Paris View citations (2)
    Also in Working Papers, HAL (2000)
  3. Survey of Financial Statement Analysis Courses in Europe and the United States
    Working Papers, HAL
    Also in Les Cahiers de Recherche, HEC Paris (2000) 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)
  2. 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

  1. 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

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

1995

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

1993

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

1991

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

1990

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

1988

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

1987

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

1986

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

1985

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

Journal Articles

2015

  1. International evidence on the impact of adopting English as an external reporting language
    Journal of International Business Studies, 2015, 46, (2), 180-205 Downloads
    See also Working Paper (2015)

2010

  1. Corporate Fraud and Managers’ Behavior: Evidence from the Press
    Journal of Business Ethics, 2010, 95, (2), 271-315 Downloads View citations (8)
    See also Working Paper (2010)
  2. Why do you speak English (in your annual report)?
    The International Journal of Accounting, 2010, 45, (2), 200-223 Downloads View citations (4)
    See also Working Paper (2010)

2009

  1. Determinants of board members' financial expertise -- Empirical evidence from France
    The International Journal of Accounting, 2009, 44, (4), 378-402 Downloads View citations (1)
    See also Working Paper (2009)
  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)
    See also Working Paper (2009)

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 (25)
  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 (10)
    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 (44)
    See also Working Paper (2007)
  2. R&D productivity: an exploratory international study
    Review of Accounting and Finance, 2007, 6, (1), 86-101 Downloads View citations (5)
    See also Working Paper (2007)

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 (15)
    See also Working Paper (2006)
  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)
    See also Working Paper (2006)

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 (6)
    See also Working Paper (2005)
  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 (22)
    See also Working Paper (2005)

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 (3)

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 View citations (1)
  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)
 
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