Details about Thomas Jeanjean

Access statistics for papers by Thomas Jeanjean.

Last updated 2024-06-08. Update your information in the RePEc Author Service.

Short-id: pje28

Working Papers

2017

1. Compter pour « Bien » conter la performance financière: les résultats de l’entreprise
   Post-Print, HAL
   Also in Post-Print, HAL (2017)
2. Database providers or managers: who predict best future performance ?
   Post-Print, HAL
   Also in Post-Print, HAL (2017)
   Post-Print, HAL (2017)
3. Using proforma to predict future cash-flows: the impact of income statement
   (Utilisation du résultat pro forma pour la prédiction des flux de trésorerie futurs: Importance de la présentation du compte de résultat)
   Working Papers, HAL

2016

4. Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports
   Post-Print, HAL View citations (66)
   Also in Post-Print, HAL (2014) View citations (4)
   See also Journal Article Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports, Journal of Business Ethics, Springer (2016) View citations (65) (2016)

2015

5. 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)
6. La reddition des émissions de gaz à effet de serre par les sociétés cotées françaises: Cohérence et traçabilité méthodologique
   Post-Print, HAL

2014

7. An empirical investigation of the impact of audit and auditor characteristics on auditor performance
   Post-Print, HAL View citations (8)
   See also Journal Article An empirical investigation of the impact of audit and auditor characteristics on auditor performance, Accounting, Organizations and Society, Elsevier (2014) View citations (11) (2014)
8. Who uses financial reports and for what purpose? Evidence from capital providers
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (20)
   See also Journal Article Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers, Accounting in Europe, Taylor & Francis Journals (2014) View citations (20) (2014)

2013

9. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
   Post-Print, HAL View citations (2)
10. 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)
11. The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations
    HEC Research Papers Series, HEC Paris View citations (4)

2012

12. Analyst coverage, earnings management and financial development: An international study
    Post-Print, HAL View citations (1)
13. Can High Quality Standards Substitute For Low Incentives and Weak Institutions?
    Working Papers, HAL
14. Does Adoption of IAS/IFRS Deter Earnings Management?
    Working Papers, HAL View citations (4)
15. Economic consequences of adopting English for annual reports
    Post-Print, HAL View citations (1)
16. La théorie positive de la comptabilité: "Je t'aime, moi non plus"
    Post-Print, HAL
17. Setting the Bar: Earnings Management During a Change in Accounting Standards
    Working Papers, HAL
    Also in Post-Print, HAL (2011) View citations (3)
18. 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

19. Information and trust in financial decision making: Insights from the Madoff case
    Post-Print, HAL
    Also in Post-Print, HAL (2011)
20. Information, trust and the limits of “intelligent accountability” in investment decision making: insights from the Madoff case
    HEC Research Papers Series, HEC Paris

2010

21. Really “Lost in translation”? The economic consequences of issuing an annual report in English
    Post-Print, HAL
22. 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

23. 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)
24. Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research
    Post-Print, HAL View citations (5)
    Also in Post-Print, HAL (2009) View citations (5)
    See also Journal Article Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research, Accounting in Europe, Taylor & Francis Journals (2009) View citations (5) (2009)
25. 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)
26. IFRS 1: Il faut tout changer pour que rien ne change
    Post-Print, HAL View citations (5)
    See also Journal Article IFRS1: « Il faut tout changer pour que rien ne change », ACCRA, Association francophone de comptabilité (2009) View citations (7) (2009)
27. 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)
28. Too much Information kills the message: An experiment in the fair value of unlisted equity investments
    Post-Print, HAL

2008

29. Supply and demand for European accounting research. Evidence from EAA congresses
    ESSEC Working Papers, ESSEC Research Center, ESSEC Business School

2007

30. 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)
31. Levels of voluntary disclosure in IPO prospectuses: An empirical analysis
    Post-Print, HAL View citations (8)
    Also in ESSEC Working Papers, ESSEC Research Center, ESSEC Business School (2006)
    Working Papers, HAL (2005)
    HEC Research Papers Series, HEC Paris (2005) View citations (1)
    See also Journal Article Levels of voluntary disclosure in IPO prospectuses: an empirical analysis, Review of Accounting and Finance, Emerald Group Publishing Limited (2007) View citations (8) (2007)

2006

32. Analyse des déterminants de la compétence financière des conseils d'administration en France
    Post-Print, HAL
33. Differences from IAS: Measurement, Determinants and Implications
    Post-Print, HAL
34. Do Financial Analysts Curb Earnings Management ? International Evidence
    Post-Print, HAL
35. Does Analyst Following Curb Earnings Management ? International Evidence
    Post-Print, HAL
    Also in Working Papers, HAL (2005) View citations (3)
36. Existe-t-il une recherche comptable globale en Europe ? Une étude des communications présentées à l'EAA
    Post-Print, HAL
37. Is there a global accounting research
    Post-Print, HAL
38. La compétence financière des conseils d'administration et de surveillance: mesure et déterminants
    Post-Print, HAL View citations (1)
39. The negative impact of R&D capitalization: a valuerelevance approach
    Post-Print, HAL View citations (24)
    See also Journal Article The negative impact of R&D capitalization: A value relevance approach, European Accounting Review, Taylor & Francis Journals (2006) View citations (56) (2006)
40. The usefulness of disclosing both direct and indirect cash flows: An empirical study
    Post-Print, HAL View citations (1)

2005

41. Analyse de la publication d'informations prévisionnelles au moment des introductions en bourse
    Post-Print, HAL
42. Does Analyst Following Curb Earnings Management?
    HEC Research Papers Series, HEC Paris View citations (3)
43. 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)
44. Watts et Zimmerman
    Post-Print, HAL
45. 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)
46. Why do Firms Opt for Alternative-Format FinancialStatements ? Some Evidence from France
    Post-Print, HAL
    Also in HEC Research Papers Series, HEC Paris (2005)

2004

47. Pertinence de l'inscription à l'actif des frais de R1D: une étude empirique
    Post-Print, HAL View citations (9)
    See also Journal Article Pertinence de l’inscription à l’actif des frais de R&D: une étude empirique, ACCRA, Association francophone de comptabilité (2005) (2005)

2003

48. Earnings conservatism and earnings management
    Post-Print, HAL
49. Gestion du résultat: Mesure et démesure
    Post-Print, HAL
    Also in Working Papers, HAL (2003)
    Post-Print, HAL (2002) View citations (2)
50. The Value of R&D: does Financial Reporting Matter ?
    Post-Print, HAL
51. Value Relevance of R&D Reporting: A Signaling Interpretation
    ESSEC Working Papers, ESSEC Research Center, ESSEC Business School View citations (5)
    Also in Working Papers, HAL (2003) View citations (6)
52. Value Relevance of RD reporting
    Post-Print, HAL View citations (1)

2002

53. Earnings management and corporate governance: empirical findings
    Working Papers, HAL

2001

54. CONTRIBUTION A L'ANALYSE DE LA GESTION DU RESULTAT DES SOCIETES COTEES
    Post-Print, HAL View citations (2)
55. Les programmes de recherche de Lakatos
    Working Papers, HAL
    Also in Working Papers, HAL (2001)

2000

56. INCITATIONS ET CONTRAINTES A LA GESTION DU RESULTAT
    Post-Print, HAL View citations (6)
    See also Journal Article Incitations et contraintes à la gestion du résultat, ACCRA, Association francophone de comptabilité (2001) View citations (2) (2001)

1999

57. La théorie positive de la comptabilité: une revue des critiques
    Working Papers, HAL View citations (2)

1998

58. Gouvernance Macro- et micro- économique
    Working Papers, HAL

Journal Articles

2023

1. Analyst independence and earnings management
   Journal of Business Finance & Accounting, 2023, 50, (3-4), 598-621

2019

2. Que savons-nous sur les réseaux du conseil d’administration ?
   ACCRA, 2019, 25, (2), 123-167

2016

3. Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports
   Journal of Business Ethics, 2016, 134, (3), 445-461 View citations (65)
   See also Working Paper Voluntary Disclosure of Greenhouse Gas Emissions: Contrasting the Carbon Disclosure Project and Corporate Reports, Post-Print (2016) View citations (66) (2016)

2015

4. 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)
5. Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance
   Journal of Business Finance & Accounting, 2015, 42, (3-4), 515-554 View citations (20)

2014

6. An empirical investigation of the impact of audit and auditor characteristics on auditor performance
   Accounting, Organizations and Society, 2014, 39, (7), 495-510 View citations (11)
   See also Working Paper An empirical investigation of the impact of audit and auditor characteristics on auditor performance, Post-Print (2014) View citations (8) (2014)
7. 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)
8. Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
   Accounting in Europe, 2014, 11, (2), 185-209 View citations (20)
   See also Working Paper Who uses financial reports and for what purpose? Evidence from capital providers, LSE Research Online Documents on Economics (2014) View citations (20) (2014)

2012

9. Determinants of Quantitative Information Withholding in Annual Reports
   European Accounting Review, 2012, 21, (1), 115-151 View citations (9)

2011

10. Accounting choice and future performance: The case of R&D accounting in France
    Journal of Accounting and Public Policy, 2011, 30, (2), 145-165 View citations (28)

2010

11. 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)

2009

12. Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research
    Accounting in Europe, 2009, 6, (1), 107-126 View citations (5)
    See also Working Paper Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research, Post-Print (2009) View citations (5) (2009)
13. 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)
14. IFRS1: « Il faut tout changer pour que rien ne change »
    ACCRA, 2009, 15, (1), 105-131 View citations (7)
    See also Working Paper IFRS 1: Il faut tout changer pour que rien ne change, Post-Print (2009) View citations (5) (2009)
15. 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)

2008

16. Aux sources des théories positives: contribution à une analyse des changements de paradigme dans la recherche en comptabilité
    ACCRA, 2008, 14, (2), 5-25 View citations (7)
17. 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)

2007

18. 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)
19. Levels of voluntary disclosure in IPO prospectuses: an empirical analysis
    Review of Accounting and Finance, 2007, 6, (2), 131-149 View citations (8)
    See also Working Paper Levels of voluntary disclosure in IPO prospectuses: An empirical analysis, Post-Print (2007) View citations (8) (2007)

2006

20. The negative impact of R&D capitalization: A value relevance approach
    European Accounting Review, 2006, 15, (1), 37-61 View citations (56)
    See also Working Paper The negative impact of R&D capitalization: a valuerelevance approach, Post-Print (2006) View citations (24) (2006)

2005

21. Pertinence de l’inscription à l’actif des frais de R&D: une étude empirique
    ACCRA, 2005, 11, (1), 5-21
    See also Working Paper Pertinence de l'inscription à l'actif des frais de R1D: une étude empirique, Post-Print (2004) View citations (9) (2004)
22. 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)
23. 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)

2001

24. Incitations et contraintes à la gestion du résultat
    ACCRA, 2001, 7, (1), 61-76 View citations (2)
    See also Working Paper INCITATIONS ET CONTRAINTES A LA GESTION DU RESULTAT, Post-Print (2000) View citations (6) (2000)

Chapters

2015

1. PlaNet Finance China: New Models of Microfinance in Tongwei
   Chapter 3 in Experiencing Innovation in Asia Cases in Business Model Development, 2015, pp 45-81