Documents de recherche non publiés


  • Publication des titulaires de Chaire

André, P., Filip, A., Marmousez, S., (2013), "L'impact des normes IFRS sur la relation entre la qualité de l'information comptable et l'efficacité des politiques d'investissement", Document de travail Chaire Financial Rerporting ESSEC KPMG, p. 49

André, P. and Filip, A. (2012) “Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do country, institutional and legal differences survive ?”, ESSEC Document de Recherche, 49p.

André, P., Walton, P.,Yang, D.and Kalogirou, F. (2012) : "Determinants of the voluntary adoption of IFRS by UK unlisted firms". Document de travail Chaire Financial Reporting ESSEC KPMG, p.40

André, P., Dionysiou, D. and Tsalavoutas, I. (2012): Mandatory adoption of IFRS by EU listed firms and Comparability: Determinants and Analysts' Forecasts. Document de travail Chaire Financial Reporting ESSEC KPMG, p.42

André, P., Dionysiou, D., Tsalavoutas, I. and Yang, D.(2011) : Comparability: a literature review. Document de travail Chaire Financial Reporting ESSEC KPMG, p.74

Capkun, V., Cazavan-Jeny, A., Jeanjean, T. and Weiss L A (2011), “Can High Quality Standards Substitute For Low Incentives and Weak Institutions“, ESSEC Document de Recherche, 33p.

Capkun, V., Cazavan-Jeny, A., Jeanjean, T. and Weiss L A. (2010), “Setting the Bar:Earnings Management during a Change in Accounting Standards “, ESSEC Document de Recherche, 51p.


  • Publication des fellows de la Chaire


Paugam, L. and Ramond, O. (2012), "IAS 36 and Cost of Capital Full" (Estimation Risk, Notes and Prospective Information: The Effect of Impairment-Testing Disclosures on Cost of Capital)