Details about Hervé Stolowy

Access statistics for papers by Hervé Stolowy.

Last updated 2012-06-15. Update your information in the RePEc Author Service.

Short-id: pst112

Working Papers

2012

1. De la qualité comptable: mesure et enjeux
   Working Papers, HAL
2. Economic consequences of adopting English for annual reports
   Post-Print, HAL

2011

3. Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
   Post-Print, HAL

2010

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

2009

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

2008

6. Determinants of board members’ financial expertise – Empirical evidence from France
   Les Cahiers de Recherche, HEC Paris View citations (1)
   See also Journal Article in The International Journal of Accounting (2009)
7. La publication d'une information financière non conforme à la loi et aux normes: déterminants et conséquences
   Les Cahiers de Recherche, HEC Paris View citations (1)
8. The role of managers’ behavior in corporate fraud
   Les Cahiers de Recherche, HEC Paris
9. 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 (5)
   Also in Les Cahiers de Recherche, HEC Paris (2007)
   See also Journal Article in Accounting, Organizations and Society (2008)
10. Why do you speak English (in your annual report)?
    Les Cahiers de Recherche, HEC Paris
    See also Journal Article in The International Journal of Accounting (2010)

2006

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

2005

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

2004

16. Disclosure and determinants studies: an extension using the divisive clustering method (DIV)
    Les Cahiers de Recherche, HEC Paris View citations (4)
    See also Journal Article in European Accounting Review (2006)

2003

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

2002

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

2001

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

2000

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

1999

28. 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

Journal Articles

2010

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

2009

3. Determinants of board members' financial expertise -- Empirical evidence from France
   The International Journal of Accounting, 2009, 44, (4), 378-402
   See also Working Paper (2008)
4. 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 (1)

2008

5. 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 (8)
6. 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 (6)
   See also Working Paper (2008)

2007

7. Differences between domestic accounting standards and IAS: Measurement, determinants and implications
   Journal of Accounting and Public Policy, 2007, 26, (1), 1-38 View citations (25)
   See also Working Paper (2005)
8. R&D productivity: an exploratory international study
   Review of Accounting and Finance, 2007, 6, (1), 86-101 View citations (4)

2006

9. Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
   European Accounting Review, 2006, 15, (2), 181-218 View citations (4)
   See also Working Paper (2004)
10. Timeliness and conservatism: Changes over time in the properties of accounting income in France
    Review of Accounting and Finance, 2006, 5, (2), 92-107 View citations (2)

2005

11. Nothing like the Enron affair could happen in France (!)
    European Accounting Review, 2005, 14, (2), 405-415 View citations (4)
    See also Working Paper (2005)
12. 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 (7)
13. Why do national GAAP differ from IAS? The role of culture
    The International Journal of Accounting, 2005, 40, (4), 325-350 View citations (18)

2004

14. 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 (2)

2003

15. 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
    Abacus, 2003, 39, (1), 42-65 View citations (3)
16. 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 (8)
17. 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
18. The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards
    European Accounting Review, 2003, 12, (2), 393-397

2001

19. 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 (2)

1998

20. International accounting education in Western Europe
    European Accounting Review, 1998, 7, (2), 289-314 View citations (3)