Details about Michel Magnan

Access statistics for papers by Michel Magnan.

Last updated 2014-04-05. Update your information in the RePEc Author Service.

Short-id: pma2010

Working Papers

2013

1. Retraite et RVER au Québec - Enjeux et produits de décaissement
   CIRANO Project Reports, CIRANO
2. The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence
   CIRANO Working Papers, CIRANO

2011

3. Fair Value Accounting: Information or Confusion for Financial Markets?
   CIRANO Working Papers, CIRANO View citations (3)
4. Pensions 4-2 au Québec: Vers un nouveau partenariat
   CIRANO Project Reports, CIRANO View citations (1)

2010

5. Les femmes au sein des conseils d'administration: Un bilan des connaissances
   CIRANO Working Papers, CIRANO View citations (2)
6. The Informational Contribution of Social and Environmental Disclosures for Investors
   Post-Print, HAL View citations (1)

2009

7. A Banker's Perspective on the Financial Crisis
   CIRANO Burgundy Reports, CIRANO View citations (1)
8. Comptabilisation à la juste valeur et crise financière: rôle indicatif ou contributif?
   CIRANO Working Papers, CIRANO
9. Fair Value Accounting
   CIRANO Working Papers, CIRANO View citations (21)
10. Fair Value Accounting and the Financial Crisis: Messenger or Contributor?
    CIRANO Working Papers, CIRANO View citations (22)
11. La crise financière vue par un banquier
    CIRANO Burgundy Reports, CIRANO

2006

12. The intertwining of financial analyst behaviour and web-based performance transparency
    Working Papers, University of Antwerp, Faculty of Business and Economics

2004

13. Financial analysts' concerns, media exposure and corporate environmental communication. Accounting for simultaneous relationships in an international perspective
    Working Papers, University of Antwerp, Faculty of Business and Economics

2003

14. LES MODES DE DIVULGATION D'INFORMATIONS ENVIRONNEMENTALES: UNE ANALYSE INTERSECTORIELLES
    Post-Print, HAL View citations (3)

2000

15. La remuneration des dirigeants d'entreprise: debats, enjeux et bilans
    Working Papers, LIRHE - Universite des sciences sociales Toulouse
16. Les plans d'option sur actions:théorie et pratique
    Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations View citations (4)

1999

17. Earnings, Cash Flows and Value-Added as Performance Metrics: an International Comparison
    Working Papers, Ecole des Hautes Etudes Commerciales de Montreal-
18. LA RELATION ENTRE L'OCTROI D'OPTIONS SUR ACTIONS ET LES INDICATEURS COMPTABLES ET FINANCIERS: UNE ÉTUDE CANADIENNE
    Post-Print, HAL

1998

19. The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland
    Working Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve- View citations (1)

1997

20. La gestion strategique des resultats. Le modele anglo-saxon convient-il au contexte suisse?
    Working Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve- View citations (3)

1996

21. Le cout implicite de la pollution industrielle imputee aux entreprises: un etude de valorisation
    Working Papers, Ecole des Hautes Etudes Commerciales, Universite de Geneve-

Undated

22. Intra-industry imitation in corporate environmental disclosure: A neo-institutional perspective
    Working Papers, University of Antwerp, Faculty of Business and Economics

Journal Articles

2013

1. Is Environmental Governance Substantive or Symbolic? An Empirical Investigation
   Journal of Business Ethics, 2013, 114, (1), 107-129 View citations (117)
2. Les femmes au sein des conseils d’administration:bilan des connaissances et voies de recherche futures - Women on Corporate Boards:Taking Stock and Future Research
   Revue Finance Contrôle Stratégie, 2013, 16, (1), 25-47
3. Non-GAAP Reporting by REITs and Other Flow-Through Entities: Reliability and Valuation Evidence
   Atlantic Economic Journal, 2013, 41, (4), 457-459

2012

4. Do countries matter for voluntary disclosure? Evidence from cross-listed firms in the US
   Journal of International Business Studies, 2012, 43, (2), 143-165 View citations (51)
5. The adoption of deferred share unit plans for outside directors: economic and social determinants
   Journal of Management & Governance, 2012, 16, (1), 81-105
6. The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence
   International Journal of Accounting, Auditing and Performance Evaluation, 2012, 8, (2), 157-183 View citations (4)

2011

7. Accounting, Governance and the Crisis: Is Risk the Missing Link?
   European Accounting Review, 2011, 20, (2), 215-231 View citations (17)

2010

8. Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective
   Abacus, 2010, 46, (3), 320-347 View citations (4)

2009

9. Inside Agency: The Rise and Fall of Nortel
   Journal of Business Ethics, 2009, 84, (2), 165-187 View citations (7)
10. Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada
    The International Journal of Accounting, 2009, 44, (1), 56-78 View citations (20)

2008

11. Corporate environmental disclosure, financial markets and the media: An international perspective
    Ecological Economics, 2008, 64, (3), 643-659 View citations (84)
12. Executive pensions, disclosure quality, and rent extraction
    Journal of Accounting and Public Policy, 2008, 27, (2), 133-166 View citations (9)
13. The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth
    Corporate Governance: An International Review, 2008, 16, (3), 210-224 View citations (2)

2007

14. Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
    International Journal of Accounting, Auditing and Performance Evaluation, 2007, 4, (6), 547-571
15. The Association Between Web‐Based Corporate Performance Disclosure and Financial Analyst Behaviour Under Different Governance Regimes
    Corporate Governance: An International Review, 2007, 15, (6), 1301-1329 View citations (15)
16. The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective
    Ecological Economics, 2007, 62, (3-4), 613-626 View citations (87)

2006

17. Intra-industry imitation in corporate environmental reporting: An international perspective
    Journal of Accounting and Public Policy, 2006, 25, (3), 299-331 View citations (66)
18. Les options sur actions:création de richesse pour les actionnaires ou enrichissement des dirigeants au détriment des actionnaires?
    Revue Finance Contrôle Stratégie, 2006, 9, (3), 221-235 View citations (5)
19. On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
    European Accounting Review, 2006, 15, (4), 465-505 View citations (18)

2005

20. Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
    European Accounting Review, 2005, 14, (1), 3-39 View citations (256)
21. The Impact of Profit Sharing on the Performance of Financial Services Firms*
    Journal of Management Studies, 2005, 42, (4), 761-791 View citations (15)

2003

22. Environmental reporting management: a continental European perspective
    Journal of Accounting and Public Policy, 2003, 22, (1), 43-62 View citations (158)

2000

23. The contractual and value relevance of reported earnings in a dividend-focused environment
    European Accounting Review, 2000, 9, (3), 387-417 View citations (11)

1999

24. L'octroi d'options sur actions aux dirigeants et la performance financière de la firme:une étude canadienne
    Revue Finance Contrôle Stratégie, 1999, 2, (2), 25-49 View citations (1)

1997

25. Investors' assessment of implicit environmental liabilities: An empirical investigation
    Journal of Accounting and Public Policy, 1997, 16, (2), 215-241 View citations (48)

1996

26. Le coût implicite de la pollution industrielle imputé aux entreprises
    L'Actualité Economique, 1996, 72, (2), 149-172

1993

27. The impact of corporate pollution on market valuation: some empirical evidence
    Ecological Economics, 1993, 8, (2), 135-155 View citations (48)