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Details about Paul E. Andre

Homepage:http://hec.unil.ch/hec/recherche/fiche?pnom=pandre&dyn_lang=en
Workplace:ESSEC Business School, (more information at EDIRC)

Access statistics for papers by Paul E. Andre.

Last updated 2024-05-07. Update your information in the RePEc Author Service.

Short-id: pan286


Jump to Journal Articles

Working Papers

2013

  1. Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
    ESSEC Working Papers, ESSEC Research Center, ESSEC Business School Downloads View citations (3)
    Also in Working Papers, HAL (2013) Downloads View citations (3)

2012

  1. Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts
    Post-Print, HAL Downloads
  2. Voluntary adoption of IFRS: A study of determinants for UK unlisted firms
    Post-Print, HAL Downloads

2009

  1. Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence
    Post-Print, HAL Downloads View citations (3)

2006

  1. Interdépendance des mécanismes de gouvernance: Etude empirique dans le contexte canadien
    Post-Print, HAL Downloads

2002

  1. Do CEOs Exercise Their Stock Options Earlier than Other Executives?
    CIRANO Working Papers, CIRANO Downloads View citations (4)
  2. LE TIMING DE L'ANNONCE DES BENEFICES ET DES TRANSFERTS D'INFORMATION
    Post-Print, HAL Downloads

2000

  1. Déterminants de la décision de consolider les filiales de financement: le cas de la France
    Post-Print, HAL Downloads

1998

  1. Internal Control Systems and Risk Management in the Life and Health Insurance Industry: Current Issues
    Ecole des Hautes Etudes Commerciales de Montreal-, Ecole des Hautes Etudes Commerciales de Montreal-Chaire de gestion des risques.

Journal Articles

2021

  1. De la stratégie éditoriale de CCA entre 2015 et 2020 à un nouveau projet
    ACCRA, 2021, 27, (1), 7-12 Downloads

2020

  1. IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives
    Accounting Forum, 2020, 44, (3), 215-237 Downloads

2019

  1. Market reaction to the effect of corporate social responsibility on mergers and acquisitions: Evidence on emerging markets
    The Quarterly Review of Economics and Finance, 2019, 71, (C), 114-131 Downloads View citations (12)

2018

  1. An international study of internal audit function quality
    Accounting and Business Research, 2018, 48, (3), 264-298 Downloads View citations (4)
  2. Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts
    Applied Economics, 2018, 50, (7), 707-725 Downloads View citations (7)

2017

  1. Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
    Accounting and Business Research, 2017, 47, (3), 268-312 Downloads View citations (13)
  2. The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
    Accounting in Europe, 2017, 14, (1-2), 1-12 Downloads

2016

  1. Are Joint Audits Associated with Higher Audit Fees?
    European Accounting Review, 2016, 25, (2), 245-274 Downloads View citations (14)
  2. Examining the Patterns of Goodwill Impairments in Europe and the US
    Accounting in Europe, 2016, 13, (3), 329-352 Downloads View citations (15)
  3. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors
    The International Journal of Accounting, 2016, 51, (4), 443-461 Downloads View citations (18)

2015

  1. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
    Journal of Business Finance & Accounting, 2015, 42, (3-4), 482-514 Downloads View citations (23)

2014

  1. A New Team
    Accounting in Europe, 2014, 11, (1), 1-3 Downloads View citations (1)
  2. Board Effectiveness and Short Termism
    Journal of Business Finance & Accounting, 2014, 41, (1-2), 185-209 Downloads View citations (8)
  3. Family firms and high technology Mergers & Acquisitions
    Journal of Management & Governance, 2014, 18, (1), 129-158 Downloads View citations (15)
  4. L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement
    ACCRA, 2014, 20, (3), 101-124 Downloads View citations (1)
  5. Towards a New Conceptual Framework: Here We Go Again!
    Accounting in Europe, 2014, 11, (2), 145-147 Downloads
  6. Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
    Accounting in Europe, 2014, 11, (2), 259-271 Downloads View citations (1)

2013

  1. Operating Performance of Emerging Market Acquirers: Corporate Governance Issues
    Emerging Markets Finance and Trade, 2013, 49, (S3), 5-19 Downloads View citations (3)

2012

  1. The adoption of deferred share unit plans for outside directors: economic and social determinants
    Journal of Management & Governance, 2012, 16, (1), 81-105 Downloads
  2. The transition to IFRS and the value relevance of financial statements in Greece
    The British Accounting Review, 2012, 44, (4), 262-277 Downloads View citations (44)

2009

  1. Discussion of Firm Performance and Managerial Succession in Family Managed Firms
    Journal of Business Finance & Accounting, 2009, 36, (3‐4), 485-495 Downloads
  2. Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
    Accounting in Europe, 2009, 6, (1), 3-24 Downloads View citations (19)

2008

  1. The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth
    Corporate Governance: An International Review, 2008, 16, (3), 210-224 Downloads View citations (2)

2007

  1. Ownership structure and operating performance of acquiring firms: The case of English-origin countries
    Journal of Economics and Business, 2007, 59, (5), 380-405 Downloads View citations (13)
  2. Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?
    Journal of Business Finance & Accounting, 2007, 34, (3‐4), 541-566 Downloads View citations (3)
  3. The Stock Market Valuation of R&D Information in Biotech Firms*
    Contemporary Accounting Research, 2007, 24, (4), 1291-1318 Downloads View citations (23)

2006

  1. Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada
    Journal of Business Finance & Accounting, 2006, 33, (3‐4), 517-543 Downloads View citations (17)

2004

  1. Incentives for consolidation of finance subsidiaries: evidence from France
    International Journal of Accounting, Auditing and Performance Evaluation, 2004, 1, (2), 164-182 Downloads View citations (3)
  2. Systèmes de gouvernance, actionnaires dominants et performance future des entreprises
    Revue Finance Contrôle Stratégie, 2004, 7, (2), 165-193 Downloads View citations (12)
  3. The Long-Run Performance of Mergers and Acquisitions: Evidence from the Canadian Stock Market
    Financial Management, 2004, 33, (4) View citations (51)

2002

  1. A descriptive analysis of the effects of divergent methods of accounting for R&D and production costs: The case of the international aerospace industry
    ACCRA, 2002, 8, (3), 335-356 Downloads
  2. Incidence sur les états financiers des méthodes de comptabilisation des dépenses de recherche et développement et des coûts de production: le cas de l'industrie aérospatiale internationale
    ACCRA, 2002, 8, (3), 311-334 Downloads

2001

  1. A note on: Capital adequacy and the information content of term loans and lines of credit
    Journal of Banking & Finance, 2001, 25, (2), 431-444 Downloads View citations (17)

1999

  1. Les déterminants du délai entre la fin de l'exercice financier et l'annonce des résultats comptables
    ACCRA, 1999, 5, (2), 83-106 Downloads
 
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