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Published articles/Articles publiés

 

Last update: 24 November 2015

Published articles/Articles publiés
(Due to restrictions decided by several publishers, the downloadable files do not correspond
to the printed version but to the latest version transmitted to the Journals.
There may be some differences between this version and the printed one)
  

The effect of business and financial market cycles on credit ratings: evidence from the last two decades. Abacus, forhtcoming (in coll. with G. Lobo, L. Paugam, P. Astolfi)

Media bias and the persistence of the expectation gap: An analysis of press articles on corporate fraud. Journal of Business Ethics (forthcoming) (in coll. with J. Cohen, Y. Ding and C. Lesage).
International evidence on the impact of adopting English as an external reporting language. Journal of International Business Studies, 46 (2), 2015, pp. 180-205 (in coll. with T. Jeanjean, M. Erkens and T. Yohn).

Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité - Contrôle - Audit (Accounting, Auditing and Control) (forthcoming 2015) (in coll. with M. Erkens and L. Paugam) 

The construction of a trustworthy investment opportunity: Insights from the Madoff fraud. Contemporary Accounting Research (forthcoming) (in coll. with M. MessnerT. Jeanjean and C.R. Baker).
Analyst coverage, earnings management and financial development: An international study. Journal of Accounting and Public Policy, Vol. 32, No. 1, 2013, pp. 1-25 (in coll. with F. Degeorge, Y. Ding and T. Jeanjean).
Corporate fraud and managers' behavior: Evidence from the press. Journal of Business Ethics, 2010 (in coll. with J. Cohen, Y. Ding and C. Lesage)
Why do you speak English (in your annual report)? The International Journal of Accounting, Vol. 45, No. 2, 2010, pp. 200-223 (in coll. with T. Jeanjean and C. Lesage)
Determinants of board members’ financial expertise: Empirical evidence from France. The International Journal of Accounting, Vol. 44, No. 4, 2009, pp. 378-402 (in coll. with T. Jeanjean)
Observations on measuring the differences between domestic accounting standards and IAS: A reply , Journal of Accounting and Public Policy , Vol. 28, No. 2, 2009, pp. 154-161 (in coll. with Y. Ding  and T. Jeanjean ) .
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption, Journal of Accounting and Public Policy, Vol. 27, No. 6, 2008, pp. 480-494 (in coll. with  T. Jeanjean ) .
Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model, Accounting, Organizations and Society, Vol. 33, No. 7-8, 2008, pp. 718-755 (in coll. with Y. Ding and J. Richard) [Final version available on www.sciencedirect.com]
The impact of firms’ internationalization on financial statement presentation: Some French evidence , Advances in Accounting incorporating Advances in International Accounting, vol. 24, 2008, p. 145-156 (in coll. with Y. Ding  and T. Jeanjean). [Final version available on www.sciencedirect.com]

Identifying and coping with balance sheet differences: a comparative analysis of U.S., Chinese, and French oil and gas firms using the "Statement of financial structure",  Issues in Accounting Education, Vol. 22, No. 4, 2007, pp. 591-606 (in coll. with Y. Ding  and and  G. Entwistle).

R&D productivity: an exploratory international study  , Review of Accounting and Finance,Vol. 6, No. 1, 2007, pp. 86-101 (in coll. with Y. Ding and M. Tenenhaus).

Differences between domestic accounting standards and IAS: Measurement, determinants and implications  . Journal of Accounting and Public Policy, Vol. 26, No. 1, 2007, pp. 1-38 (in coll. with Y. Ding, O.K. Hope and T. Jeanjean ). [Final version available on www.sciencedirect.com]

The article provides data for our two main measures, Absence and Divergence, on the basis of a 30-country sample. The authors are happy to make available the full database (62 countries):
Excel file or Stata file

Timeliness and Conservatism: Changes over Time in the Properties of Accounting Income in France. Review of Accounting and Finance, Vol. 5, No. 2, 2006, pp. 92-107 (in coll. with Y. Ding)

Disclosure and determinants studies: An extension using the divisive clustering method (DIV)   European Accounting Review, Vol. 15, No. 2, pp. 181-218 (in coll. with M. Chavent, Y. Ding, L. Fu, and H. Wang

Why do national GAAP differ from IAS? The role of culture, The International Journal of Accounting, Vol. 40, No. 4, 2005, pp. 325-350 (in coll. with Y. Ding and T. Jeanjean )
"
Reply to discussion of 'Why do national GAAP differ from IAS? The role of culture'   ", The International Journal of Accounting, Vol. 40, No. 4, 2005, pp. 359-362 (in coll. with Y. Ding and T. Jeanjean).

[Final version available on www.sciencedirect.com]

" Using "statement of intermediate balances" as tool for international financial statement analysis in airline industry   ". Advances in International Accounting, Vol. 18, 2005, pp. 169-198 (in coll. with R. Baker and Y. Ding). [Final version available on www.sciencedirect.com

 Nothing like the Enron affair could happen in France (!)  . European Accounting Review, Vol. 14, No. 2, July 2005, pp. 405-415.

"Les déterminants de la stratégie de ‘capitalisation’ des frais de recherche et développement en France". Finance Contrôle Stratégie, Vol. 7, No. 4, December 2004, pp. 87-106 (in coll. with Y. Ding and M. Tenenhaus).

" Differences in R&D Disclosure Practices: Evidence in a French and Canadian Context"  . Advances in International Accounting, 2004, Vol. 17, pp. 55-72 (in coll. with Y. Ding and G. Entwistle). [Final version available on www.sciencedirect.com]

" Accounts manipulation: A literature review and proposed conceptual framework"  , Review of Accounting and Finance, 2004, Volume 3, number 1, pp. 5-65 (in coll. with G. Breton).

"Audit financier et contrôle interne - L'apport de la loi Sarbanes-Oxley". Revue Française de Gestion,2003,  Vol. 29, No. 147, November/December, pp. 133

" 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, Vol. 38, n° 2, pp. 195-213 (en coll. avec Y. Ding). [Final version available on www.sciencedirect.com]

"La gestion des données comptables : une revue de la littérature", Comptabilité - Contrôle - Audit, mai 2003, Tome 1, volume 1, pp. 125-151 (en coll. avec G. Breton).

"Les facteurs déterminants de la stratégie des groupes français en matière de communicatin sur leurs activités de recherche et développement" , Finance Contrôle Stratégie, Volume 6, numéro 1, mars 2003, pp.39-62 (in coll. with Y. Ding)

" Shopping Around' for Accounting Practices: the Financial Statement Presentation of French Groups   ". Abacus, Vol. 39, No. 1, 2003 (in coll. with Y. Ding et M. Tenenhaus).

"L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique longitudinale", Comptabilité - Contrôle - Audit, mai 2002, Tome 8, volume 1, pp. 45-68 (en coll. avec Y. Ding et M. Tenenhaus).

"Le crédit-bail - Suivi comptable et fiscal" Revue Fiduciaire Comptable, February 2002, n° 281, pp. 31-72 (in coll. with RF Comptable) (this version is different from the one published).

"International accounting disharmony: the case of intangibles  ", Accounting, Auditing and Accountability Journal, 2001, Vol. 14, No. 4, pp. 477-496 (in coll. with A. Jeny).

" 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, Vol. 36, No. 2, p. 147-167 (in coll. with A. Haller and V. Klockhaus). [Final version available on www.sciencedirect.com]

"La comptabilisation des marques : en France, en Allemagne et selon les règles de l'IASC", Comptabilité - Contrôle - Audit, tome 7, volume 1, mars 2001, pp. 41-60 (in coll. with A. Haller and V. Klockhaus).

"Comptabilité créative " Encyclopédie de Comptabilité, Contrôle de Gestion et Audit (sous la dir. de  B. Colasse), 2000, pp. 157-178.   

"Rattachement des produits à l'exercice - Les commissions dans les agences immobilières ", Revue Fiduciaire Comptable, n° 257, décembre 1999, pp. 18-23 (in coll. with D. Michel).   

"20 ans d'harmonisation comptable internationale ", Comptabilité - Contrôle - Audit, special issue, March 1999, pp. 45-60 (in coll. with C. Simon).  

" Value Added in Financial Accounting: A Comparative Study of Germany and France   ", Advances in International Accounting, Vol. 11, 1998, pp. 23-51 (in coll. with Axel Haller).  

" International Accounting Education in Western Europe   ", The European Accounting Review, Vol. 7, No. 2, 1998, pp. 289-314 (in coll. with M. Tenenhaus). 

"L'enseignement de la comptabilité internationale", Comptabilité - Contrôle - Audit, Vol. 1, No. 4, March 1998, pp. 129-151 (in coll. with M. Tenenhaus). 

"L'avis de l'Ordre des experts comptables sur le tableau des flux de trésorerie", Revue Française de Comptabilité, December 1997, No. 295, pp. 35-39.   

"Apports partiels d'actif - suivi comptable et administratif", Revue Fiduciaire Comptable, June 1996, No. 220, pp. 17-30. 

"Existe-t-il vraiment une comptabilité créative ?" Revue de Droit Comptable, December 1994, No. 94.4, pp. 79-107. 

"Les groupements de moyens de professions libérales ", Revue Fiduciaire Comptable, October 1994, No.  201, pp. 23-48 (in coll. with E. Gawtarnik). 

"Le Nouveau Code Pénal : une solution à l'absence de dépôt des comptes annuels ?  ", Revue de Droit Comptable, June 1994, No.  94.2, pp. 55-70.

"Le dépôt des comptes annuels " (suite), Revue de Droit Comptable, September 1994, No. 94.3, pp. 71-73.  

 "Les frais de transport sur ventes - essai de typologie", Revue de Droit Comptable, September 1994, No. 94.3, pp. 61-70.

"Un nouvel exemple de comptabilité créative : l'imputation des frais d'augmentation de capital sur la prime d'émission ", Revue de Droit Comptable, March 1994, No. 94.1, pp. 69-80. 

 "Le changement de date de clôture : une solution miracle pour améliorer les résultats ? ", Revue de Droit Comptable, December 1993, No.  93.4, pp. 107-116.   

"Techniques financières : enregistrement et impact sur l'analyse des comptes ", Revue Fiduciaire Comptable, March 1993, No. 184, pp. 22-34 et 39-40 (in coll. with C. de la Baume).