Details about Paul E. Andre
Access statistics for papers by Paul E. Andre.
Last updated 2024-05-07. Update your information in the RePEc Author Service.
Short-id: pan286
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Working Papers
2013
- Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
ESSEC Working Papers, ESSEC Research Center, ESSEC Business School View citations (3)
Also in Working Papers, HAL (2013) View citations (3)
2012
- Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts
Post-Print, HAL
- Voluntary adoption of IFRS: A study of determinants for UK unlisted firms
Post-Print, HAL
2009
- Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence
Post-Print, HAL View citations (3)
2006
- Interdépendance des mécanismes de gouvernance: Etude empirique dans le contexte canadien
Post-Print, HAL
2002
- Do CEOs Exercise Their Stock Options Earlier than Other Executives?
CIRANO Working Papers, CIRANO View citations (4)
- LE TIMING DE L'ANNONCE DES BENEFICES ET DES TRANSFERTS D'INFORMATION
Post-Print, HAL
2000
- Déterminants de la décision de consolider les filiales de financement: le cas de la France
Post-Print, HAL
1998
- 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
- De la stratégie éditoriale de CCA entre 2015 et 2020 à un nouveau projet
ACCRA, 2021, 27, (1), 7-12
2020
- IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives
Accounting Forum, 2020, 44, (3), 215-237
2019
- 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 View citations (12)
2018
- An international study of internal audit function quality
Accounting and Business Research, 2018, 48, (3), 264-298 View citations (4)
- 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 View citations (7)
2017
- Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
Accounting and Business Research, 2017, 47, (3), 268-312 View citations (13)
- 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
2016
- Are Joint Audits Associated with Higher Audit Fees?
European Accounting Review, 2016, 25, (2), 245-274 View citations (14)
- Examining the Patterns of Goodwill Impairments in Europe and the US
Accounting in Europe, 2016, 13, (3), 329-352 View citations (15)
- 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 View citations (18)
2015
- The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe
Journal of Business Finance & Accounting, 2015, 42, (3-4), 482-514 View citations (23)
2014
- A New Team
Accounting in Europe, 2014, 11, (1), 1-3 View citations (1)
- Board Effectiveness and Short Termism
Journal of Business Finance & Accounting, 2014, 41, (1-2), 185-209 View citations (8)
- Family firms and high technology Mergers & Acquisitions
Journal of Management & Governance, 2014, 18, (1), 129-158 View citations (15)
- L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement
ACCRA, 2014, 20, (3), 101-124 View citations (1)
- Towards a New Conceptual Framework: Here We Go Again!
Accounting in Europe, 2014, 11, (2), 145-147
- 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 View citations (1)
2013
- Operating Performance of Emerging Market Acquirers: Corporate Governance Issues
Emerging Markets Finance and Trade, 2013, 49, (S3), 5-19 View citations (3)
2012
- The adoption of deferred share unit plans for outside directors: economic and social determinants
Journal of Management & Governance, 2012, 16, (1), 81-105
- The transition to IFRS and the value relevance of financial statements in Greece
The British Accounting Review, 2012, 44, (4), 262-277 View citations (44)
2009
- Discussion of Firm Performance and Managerial Succession in Family Managed Firms
Journal of Business Finance & Accounting, 2009, 36, (3‐4), 485-495
- Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
Accounting in Europe, 2009, 6, (1), 3-24 View citations (19)
2008
- 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
- Ownership structure and operating performance of acquiring firms: The case of English-origin countries
Journal of Economics and Business, 2007, 59, (5), 380-405 View citations (13)
- Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?
Journal of Business Finance & Accounting, 2007, 34, (3‐4), 541-566 View citations (3)
- The Stock Market Valuation of R&D Information in Biotech Firms*
Contemporary Accounting Research, 2007, 24, (4), 1291-1318 View citations (23)
2006
- 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 View citations (17)
2004
- Incentives for consolidation of finance subsidiaries: evidence from France
International Journal of Accounting, Auditing and Performance Evaluation, 2004, 1, (2), 164-182 View citations (3)
- Systèmes de gouvernance, actionnaires dominants et performance future des entreprises
Revue Finance Contrôle Stratégie, 2004, 7, (2), 165-193 View citations (12)
- The Long-Run Performance of Mergers and Acquisitions: Evidence from the Canadian Stock Market
Financial Management, 2004, 33, (4) View citations (51)
2002
- 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
- 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
2001
- 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 View citations (17)
1999
- Les déterminants du délai entre la fin de l'exercice financier et l'annonce des résultats comptables
ACCRA, 1999, 5, (2), 83-106
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