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Working papers/Papiers de recherche

  Last update: 26 October 2011
  

Working papers/Papiers de recherche  

 

The Economic Consequences of Increasing the International Visibility of Financial Reports (in coll. with T. Jeanjean and M. Erkens)
Information, Trust and the Limits of 'Intelligent Accountability' in Investment Decision Making: Insights from the Madoff Case (in coll. with R. Baker, T. Jeanjean and M. Messner)

Why do you speak English (in your annual report)? (in coll. with T. Jeanjean and C. Lesage )
 University of Bordeaux IV (CRECCI) (April 2008)
- HEC Montreal (May 2008)
- llinois International Accounting Symposium (Warsaw, June 2008)

Determinants of boards' financial expertise - Empirical evidence from France (in coll. with T. Jeanjean )
-- University of Bordeaux IV (CRECCI) (April 2005, April 2006)
- Academy of Accounting Sciences/IFA (March 2006)
- French Accounting Association annual meeting (May 2006)

The role of managers' behavior in corporate fraud  (in coll. with J. CohenY. Ding and C. Lesage )
- Workshop Governance and financial reporting, Unviersity Paris I and Hec Montreal, Paris, 15 February 2008
- Workshop HEC Paris, 28 March 2008
- CRECCI (Bordeaux IV), 2 April 2008
- AFC, 29 May 2008
- AAA, 4 August 2008

Towards an understanding of the phases of goodwill accounting in four Western capitalist countries:  From stakeholder model to shareholder model (in coll. with Y. Ding and J. Richard) 
- 3rd Workshop on Accounting and Regulation (Siena, Italy, 2004)
- "Accounting, Auditing and Publication” Workshop (University of Paris Sorbonne, IAE, 2004
- EAA Göteborg (Sweden, March 2005)
The usefulness of disclosing both direct and indirect cash flows: An empirical study  (in coll. with Y. Ding and T. Jeanjean)
- HEC Lausanne (February 2006)
- University of Bordeaux IV (CRECCI) (February 2006)
- IAE of Paris (March 2006)

- EAA Dublin (March 2006)

Analyse des déterminants de la compétence financière des conseils d'administration en France   (in coll. with T. Jeanjean)
- University of Bordeaux IV (CRECCI) (April 2005)
- Académie des Sciences Comptables/IFA (March 2006)
- Annual congress of the French Accounting Association (Tunis, May 2006)
- University of Bordeaux IV (CRECCI) May 2006)

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications     (in coll. with Y. Ding, O.-K. Hope and T. Jeanjean)
- University of Bordeaux IV (CRECCI) (March 2005)
- China Europe International Business School (May 2005)
- City University of Hong Kong (May 2005)
- European Accounting Association Annual Meeting (Göteborg, Sweden) (May 2005)
- CEIBS research seminar (Shangaï, China) (June 2005)
- American Accounting Association Annual Meeting (August 2005)
- International Research Conference for Accounting Educators, IAAER (Bordeaux, France; Best Paper Award) (September 2005)
- Accounting Spring camp (Tilburg, The Netherlands) (April 2006)

Does Analyst Following Curb Earnings Management? International Evidence   (in coll. with F. Degeorge, Y. Ding and T. Jeanjean)
- CRECCI (University of Bordeaux IV) (March 2004)
- City University the City University of Hong Kong (May 2004)
- 3rd International Conference of the Research Alliance in Governance and Forensic Accounting (HEC Montréal) (June 2004)
- BSI Gamma Foundation Corporate Governance Conference (Vienna) (November 2004)
- French Finance Association 2004 Annual Meeting (December 2004)
- Korea University Accounting Symposium, Seoul, South Korea (May 2005)
- Workshop corporate finance (Paris Dauphine University) (April 2006)
Key words: Analyst following, analyst coverage, earnings management.

Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France   (in coll. with Y. Ding and T. Jeanjean)
- HEC Montreal (October 2004)
- University of Bordeaux IV (CRECCI) (December 2004)

Disclosure and determinants studies: An extension with the divisive clustering method (DIV)    (in coll. with M. ChaventY. Ding, Linghui Fu and Huiwen Wang)
- CRECCI (University of Bordeaux IV) (October 2003)
- EAA Annual Meeting, Prague, Czech Republic (April 2004)

Why do national GAAP differ from IAS? The role of culture   (in coll. with Y. Ding and T.%20Jeanjean)
- CRECCI (University of Bordeaux IV) (January 29, 2004)
- Illinois International Accounting Conference, Athens, Greece (March 4, 2004)

International differences in R&D disclosure practices: evidence in a French and Canadian context   (in coll. with Y. Ding and G. Entwistle)
- CRECCI (University of Bordeaux IV) (September 30, 2002)
- EAA Annual Meeting, Sevilla, Spain (April 2, 2003)

Les facteurs déterminants de la stratégie des groupes français en matière de communication sur leurs activités de recherche et développement (in coll. with Y. Ding)
- CRECCI (University of Bordeaux IV) (September 30, 2002)

R&D productivity: an international comparison   (in coll. with Y. Ding and M. Tenenhaus
- Values and prices of intangible assets: the controversies that matter for companies and markets. Bocconi University, Milan, Italy (October 25, 2002)
- CRECCI (University of Bordeaux IV) (December 7, 2002)
- London Business School Accounting Symposium (July 2003)

La référence à des normes 'alternatives' par les grands groupes français : une étude empirique sur la période 1985-1999  (in coll. with Y. Ding).
Annual Meeting of the French Accounting Association, Toulouse, France (May 15-16, 2002)

The reference to 'alternative' standards by French large groups: an empirical study over the period 1985-1999   (in coll. with Yuan Ding). 
- Illinois International Accounting Symposium, CIERA, University of Illinois at Urbana-Champaign, USA (March 15-16, 2002)
- European Accounting Association Annual Meeting, Copenhagen, Denmark (April 25-27, 2002)

The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups   (in coll. with Yuan Ding and Michel Tenenhaus)
- Annual Meeting of the European Accounting Association, Athens, Greece  (April 18-20, 2001)
- Conference on Emerging Issues in International Accounting, Niagara University, USA (August 2-4, 2001)

L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale  (in coll. with Yuan Ding and Michel Tenenhaus
- Annual Meeting of theFrench Accounting Association, Metz, France (May17-19, 2001)

Survey of financial statement analysis courses in Europe and the United States   (in coll. with C. Stickney) (November 2000)

A Review of Research on Accounts Manipulation   (in coll. with G. Breton)
- Annual Meeting of the European Accounting Association, Munich, Germany  (March 29-31, 2000)

Accounting for Brands in IAS 38 of IASC (Intangible Assets) Compared with French and German Practices - An Illustration of the Difficulty of International Harmonization   (in coll. with A. Haller and V. Klockhaus)
- Conference on "Emerging Issues in International Accounting", Niagara University, USA (August 5-7, 1999)
Une illustration des difficultés de l'harmonisation internationale :  la comptabilisation des marques en France, en Allemagne et selon les règles de l'IASC  (in coll. with A. Haller and V. Klockhaus) (paper not presented)

How Accounting Standards Approach and Classify Intangibles - An International Survey   (in coll. with A. Jeny)
- Annual Meeting of the European Accounting Association, Bordeaux, France (May 5-7 1999)

International Accounting Education in Western Europe   (in coll. with M. Tenenhaus)
- Workshop - Amos Tuck School at Dartmouth College,  Hanover, USA (May 29, 1998)

The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The Users'Opinion  (in coll. with P. Touron)
- Annual Meeting of the European Accounting Association,  Antwerpen, Belgium (April 6-9, 1998)
- Workshop - Amos Tuck School at Dartmouth College, Hanover, USA (May 29, 1998)
L'intégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie - une réponse aux besoins des entreprise   (in coll. with P. Touron)
- Annual Meeting of the French Accounting Association, Nantes (May 14-16, 1998)

The Definition of International Accounting Through Textbook Content 
- Paper presented at the 8th IAAER World Congress, Paris (October 1997)

Accounting for Brands in ED50 of IASC (Intangible Assets) Compared with French and German Practices - An Illustration of the Difficulty of International Harmonization  (in coll. with A. Haller)
- Annual Meeting of the European Accounting Association, Bergen, Norway (May 2-4 1996) 

La comptabilité internationale : essai de définition sur la base d'ouvrages et de syllabus
- Annual Meeting of the French Accounting Association, Valenciennes (May 1996)

Value Added Accounting in Germany and France - A Conceptual and Empirical Comparison    (in coll. with A. Haller)
- Annual Meeting of the European Accounting Association, Birmingham, Great Britain (May 11-12, 1995)

Privatizing a Bulgarian State Enterprise: Some Technical and Cultural Aspects of Shifting Accounting Paradigms. A Case Study with International Financial Analyses (in coll. with M. Berry).
- Annual Meeting of the European Accounting Association, Venice, Italy (April 1994)

The Unified Accounting System: How to Implement On-Line Cash-Flow Accounting 
- Annual Meeting of the European Accounting Association, Turku, Finland (April 1993)

Stratégie financière et tableau de financement
- International symposium: L'Analyse Financière par les flux: mode ou modèle, Nice, France (December 1990)

Teaching Accounting System (in coll. with P. Dobler)
- Annual Meeting of the European Accounting Association, Nice, France ( April 1988)