IDEAS home Printed from https://ideas.repec.org/f/c/pan286.html
   My authors  Follow this author

Paul E. Andre

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.

    Cited by:

    1. Richard Barker & Anne McGeachin, 2015. "An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 169-207, June.
    2. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
    3. Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.

  2. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.

    Cited by:

    1. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    2. Rodríguez García, Martha del Pilar & Cortez Alejandro, Klender Aimer & Méndez Sáenz, Alma Berenice & Garza Sánchez, Héctor Horacio, 2017. "Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?," Emerging Markets Review, Elsevier, vol. 30(C), pages 155-168.
    3. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

  3. Paul André & M. Martin Boyer & Robert Gagné, 2002. "Do CEOs Exercise Their Stock Options Earlier than Other Executives?," CIRANO Working Papers 2002s-71, CIRANO.

    Cited by:

    1. Jonathan Ingersoll, 2002. "The Subjective and Objective Evaluation of Incentive Stock Options," Yale School of Management Working Papers ysm276, Yale School of Management, revised 01 Jul 2003.
    2. Hamza Bahaji, 2009. "Contribution à l'analyse des déterminants du comportement d'exercice des porteurs de stock options : une étude empirique sur le marché Américain," Working Papers halshs-00512840, HAL.
    3. Tristan Boyd & Philip Brown & Alex Szimayer, 2007. "What determines early exercise of employee stock options in Australia?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 165-185, June.

Articles

  1. Yen, Tze-Yu & André, Paul, 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, Elsevier, vol. 71(C), pages 114-131.

    Cited by:

    1. Ioannis Tampakoudis & Evgenia Anagnostopoulou, 2020. "The effect of mergers and acquisitions on environmental, social and governance performance and market value: Evidence from EU acquirers," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1865-1875, July.
    2. Malik, Mahfuja & Al Mamun, Md, 2024. "Impact of target firm’s social performance on acquisition premiums," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
    3. Zhou, Chensong & Zhang, Xiangzhi & Xiong, Lingyun & Chen, Chuanyong, 2023. "Merger and acquisition performance commitments and shareholding reductions," Finance Research Letters, Elsevier, vol. 57(C).
    4. Andrey B. Ankudinov & Idelia R. Badykova, 2020. "Empirical analysis of the relationship between the costs of corporate social responsibility policy implementation and Russian companies’ financial performance," Upravlenets, Ural State University of Economics, vol. 11(2), pages 16-26, April.
    5. Fang Zhang & Minghui Li & Meilan Zhang, 2019. "Chinese Financial Market Investors Attitudes toward Corporate Social Responsibility: Evidence from Mergers and Acquisitions," Sustainability, MDPI, vol. 11(9), pages 1-20, May.
    6. Saeed, Asif & Alnori, Faisal & Yaqoob, Gohar, 2023. "Corporate social responsibility, industry concentration, and firm performance: Evidence from emerging Asian economies," Research in International Business and Finance, Elsevier, vol. 64(C).
    7. Liang, Hao & Renneboog, Luc & Vansteenkiste, Cara, 2020. "Cross-border acquisitions and employment policies," Journal of Corporate Finance, Elsevier, vol. 62(C).
    8. Yongqiang Gao & Miaohan Zhang & Haibin Yang, 2023. "Looking Good in the Eyes of Stakeholders: Corporate Giving and Corporate Acquisitions," Journal of Business Ethics, Springer, vol. 185(2), pages 375-396, June.
    9. Barros, Victor & Verga Matos, Pedro & Miranda Sarmento, Joaquim & Rino Vieira, Pedro, 2022. "M&A activity as a driver for better ESG performance," Technological Forecasting and Social Change, Elsevier, vol. 175(C).
    10. Gaies, Brahim & Jahmane, Abderrahmane, 2022. "Corporate social responsibility, financial globalization and bank soundness in Europe – Novel evidence from a GMM panel VAR approach," Finance Research Letters, Elsevier, vol. 47(PB).
    11. Jingjing Li & Xianming Wu, 2022. "Technology-Driven Cross-Border M&A, CSR, and Enterprise Innovation Performance—Evidence from China," Sustainability, MDPI, vol. 14(7), pages 1-32, March.

  2. Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas, 2018. "Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts’ forecasts," Applied Economics, Taylor & Francis Journals, vol. 50(7), pages 707-725, February.

    Cited by:

    1. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    2. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    3. MNIF, Yosra & TAHARI, Marwa, 2022. "Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards," Advances in accounting, Elsevier, vol. 57(C).
    4. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    5. Huang, Dan & Liu, Baohua & Chan, Kam C. & Chen, Yining, 2023. "Intended and unintended effects of mandatory R&D disclosure on innovation outcomes," Economic Modelling, Elsevier, vol. 119(C).
    6. Liu, Qigui & Chi, Wenqiang & Wang, Junyi, 2024. "How informative is question-and-answer similarity to financial analysts? Evidence from Chinese earnings communication conferences," Economic Modelling, Elsevier, vol. 135(C).
    7. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.

  3. Like Jiang & Paul André & Chrystelle Richard, 2018. "An international study of internal audit function quality," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 264-298, April.

    Cited by:

    1. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    2. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).
    3. Vikash Kumar Sinha & Marika Arena, 2020. "Manifold Conceptions of the Internal Auditing of Risk Culture in the Financial Sector," Journal of Business Ethics, Springer, vol. 162(1), pages 81-102, February.
    4. Cláudia Silveira Thys Mutti & Clea Beatriz Macagnan, 2022. "Management legitimacy of public universities supported by the quality of their internal audits," SN Business & Economics, Springer, vol. 2(8), pages 1-20, August.

  4. Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas, 2017. "Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 268-312, April.

    Cited by:

    1. Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021. "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business wp2021_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    2. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    3. Amal Yamani & Khaled Hussainey, 2021. "Compliance with IFRS 7 by financial institutions: evidence from GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 42-57, March.
    4. Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas, 2021. "Compliance with pension‐related mandatory disclosures and debt financing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 148-184, January.
    5. Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
    6. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    7. Ann Tarca, 2020. "The IASB and Comparability of International Financial Reporting: Research Evidence and Implications," Australian Accounting Review, CPA Australia, vol. 30(4), pages 231-242, December.
    8. Athanasakou, Vasiliki & Boshanna, Abdlmutaleb & Kochetova, Natalia & Voulgaris, Georgios, 2024. "Strategy and business model disclosures in annual reports: The role of legal regime," The British Accounting Review, Elsevier, vol. 56(3).
    9. Ketterer, Simeon & Dionysiou, Dionysia & Eierle, Brigitte & Tsalavoutas, Ioannis, 2023. "Validating implied cost of capital with realized returns by using alternative measures of cash-flow news," The British Accounting Review, Elsevier, vol. 55(6).
    10. Amitav Saha & Sudipta Bose, 2021. "Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4669-4701, September.
    11. Maciej Gierusz & Stanisław Hońko & Marzena Strojek-Filus & Katarzyna Świetla, 2022. "The Quality of Goodwill Disclosures and Impairment in the Financial Statements of Energy, Mining, and Fuel Sector Groups during the Pandemic Period—Evidence from Poland," Energies, MDPI, vol. 15(16), pages 1-20, August.
    12. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
    13. Julius Gaël Tchatchou Tchaptchet & Olivier Colot, 2019. "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures," International Business Research, Canadian Center of Science and Education, vol. 12(3), pages 139-152, March.

  5. Paul André & Andrei Filip & Luc Paugam, 2016. "Examining the Patterns of Goodwill Impairments in Europe and the US," Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 329-352, September.

    Cited by:

    1. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    2. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Élisabeth Walliser, 2016. "Do goodwill impairments by European firms provide useful information for investors?," Post-Print halshs-03531855, HAL.
    3. Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin, 2022. "Narrative disclosure quality and the timeliness of goodwill impairments," The British Accounting Review, Elsevier, vol. 54(2).
    4. Atanas Atanasov, 2021. "COVID-19 as a Triggering Event in the Goodwill Impairment Testing," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 177-184, December.
    5. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    6. Roncagliolo, Elisa & Avallone, Francesco, 2022. "Recognition of provisional goodwill: Real need or communication strategy?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    7. Vichitsarawong, Thanyaluk & Eng, Li Li, 2023. "Corporate governance, financial indicators and asset impairments during the COVID-19 pandemic period," Finance Research Letters, Elsevier, vol. 58(PD).
    8. Xu, Jingjing & Huang, Haijie & Lee, Edward & Petaibanlue, Jirada, 2023. "Does goodwill pressure drive business restructuring based on subsidiary disposal?," International Review of Financial Analysis, Elsevier, vol. 86(C).
    9. Atanasov, Atanas, 2018. "Фактори, Влияещи Върху Обезценката На Репутацията [Goodwill Impairment Factors]," MPRA Paper 87625, University Library of Munich, Germany.
    10. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    11. Atanasov, Atanas, 2017. "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper 85616, University Library of Munich, Germany.
    12. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
    13. Jamaliah Abdul Majid, 2019. "Contemporary Issues Surrounding an Impairment-Only Approach to Acquired Goodwill: A Selected Review," International Business Research, Canadian Center of Science and Education, vol. 12(4), pages 90-97, April.
    14. Julius Gaël Tchatchou Tchaptchet & Olivier Colot, 2019. "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures," International Business Research, Canadian Center of Science and Education, vol. 12(3), pages 139-152, March.
    15. Wolfgang Ballwieser, 2020. "International Valuation Standards (IVS) – Bedarf, Reichweite, Würdigung, diskutiert anhand der Bewertung von Unternehmen und Goodwill [International Valuation Standards (IVS)—Demand, Range, Critica," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 71-94, March.

  6. André, Paul & Filip, Andrei & Moldovan, Rucsandra, 2016. "Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 443-461.

    Cited by:

    1. Andrea Cuccia, 2018. "Potential of IFRS 8: Managerial "customization", relevance of subsidiaries and separate financial statements," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 103-131.
    2. Janet Cereola, Sandra & Dynowska, Joanna, 2022. "The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    3. Roland Königsgruber & Pietro Perotti & Oliver Schinnerl & Fanis Tsoligkas & David Windisch, 2021. "Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 709-736, December.
    4. Gotti, Giorgio, 2016. "Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors," The International Journal of Accounting, Elsevier, vol. 51(4), pages 462-463.
    5. Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa, 2018. "The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 2-17.
    6. Chlomou, Grigoria & Demirakos, Efthimios, 2020. "How do financial analysts implement the Sum-of-the-Parts (SOTP) valuation framework?," International Review of Financial Analysis, Elsevier, vol. 70(C).
    7. Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
    8. Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien, 2022. "The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    9. Kang, Helen & Gray, Sidney J., 2019. "Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals," The British Accounting Review, Elsevier, vol. 51(3), pages 259-276.
    10. Taran, Alina & Simga-Mugan, Can & Mironiuc, Marilena, 2021. "Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance," Journal of Multinational Financial Management, Elsevier, vol. 62(C).
    11. Göttsche, Max & Küster, Stephan & Steindl, Tobias, 2021. "The usefulness of Non-IFRS segment data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
    12. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 2017. "Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 119-128.
    13. Trang Nguyen, 2021. "Freedom of the press and corporate misconduct," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1668-1710, October.
    14. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
    15. Sameh Ammar & Ghassan H. Mardini, 2021. "Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1205-1237, March.
    16. Ahmed Saleh & Ahmed Aboud & Yasser Eliwa, 2023. "IFRS 8 and the cost of capital in Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 3198-3231, July.
    17. Cereola, Sandra J. & Nichols, Nancy B. & Street, Donna L., 2018. "The predictive ability of entity-wide geographic sales disclosures: IAS 14R versus IFRS 8," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 121-130.

  7. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.

    Cited by:

    1. Claus Holm & Frank Thinggaard, 2018. "From joint to single audits – audit quality differences and auditor pairings," Accounting and Business Research, Taylor & Francis Journals, vol. 48(3), pages 321-344, April.
    2. Murad Harasheh & Roberta Provasi, 2023. "A need for assurance: Do internal control systems integrate environmental, social, and governance factors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 384-401, January.
    3. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.
    4. Nicole V. S. Ratzinger-Sakel & Sophie Audousset-Coulier & Jaana Kettunen & Cédric Lesage, 2013. "Joint Audit: Issues and Challenges for Researchers and Policy-Makers," Accounting in Europe, Taylor & Francis Journals, vol. 10(2), pages 175-199, November.
    5. Lassaad Abdelmoula & Habib Affes, 2019. "Determining Factors of the Quality of Joint Audit: Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 559-587, December.
    6. Bhambhwani, Siddharth M. & Huang, Allen H., 2024. "Auditing decentralized finance," The British Accounting Review, Elsevier, vol. 56(2).
    7. Lasse Niemi & W. Robert Knechel & Hannu Ojala & Jill Collis, 2018. "Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 33-54, January.
    8. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
    9. Zhu, Jingqi & Spence, Crawford & Ezzamel, Mahmoud, 2021. "Thinking like the state: Doxa and symbolic power in the accounting field in China," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    10. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
    11. Quick, Reiner & Schmidt, Florian, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 1-21.
    12. Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
    13. Sierra-García, Laura & Gambetta, Nicolás & García-Benau, María A. & Orta-Pérez, Manuel, 2019. "Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom," The British Accounting Review, Elsevier, vol. 51(3), pages 227-240.
    14. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.

  8. Paul André & Andrei Filip & Luc Paugam, 2015. "The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 482-514, April.

    Cited by:

    1. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    2. Guermazi, Walid & Halioui, Khamoussi, 2020. "Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?," Research in International Business and Finance, Elsevier, vol. 52(C).
    3. Manganaris, Panayotis & Beccalli, Elena & Dimitropoulos, Panagiotis, 2017. "Bank transparency and the crisis," The British Accounting Review, Elsevier, vol. 49(2), pages 121-137.
    4. Harakeh, Mostafa & Lee, Edward & Walker, Martin, 2019. "The effect of information shocks on dividend payout and dividend value relevance," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 82-96.
    5. Dana Kubickova & Irena Jindrichovska, 2016. "Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 64-77.
    6. Krishnan, Gopal V. & Zhang, Jing, 2022. "Principles-based standards and conditional accounting conservatism," Advances in accounting, Elsevier, vol. 58(C).
    7. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    8. Rui Wang, 2021. "The attention of long‐term institutional investors and timely loss recognition," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1596-1629, October.
    9. Čičak Josip & Vašiček Davor, 2019. "Determining the Level of Accounting Conservatism through the Fuzzy Logic System," Business Systems Research, Sciendo, vol. 10(1), pages 88-101, April.
    10. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    11. Karampinis, Nikolaos I., 2021. "A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    12. He, Liyu & Hsin-han Shen, Carl & Shiu, Cheng-Yi, 2022. "Is fair value information fairly priced? Evidence from IPOs in global capital markets✰," Journal of Banking & Finance, Elsevier, vol. 135(C).
    13. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    14. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    15. da Silva, Ricardo Luiz Menezes & Nardi, Paula Carolina Ciampaglia, 2017. "Full adoption of IFRSs in Brazil: Earnings quality and the cost of equity capital," Research in International Business and Finance, Elsevier, vol. 42(C), pages 1057-1073.
    16. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    17. Andrei Filip & Gerald J. Lobo & Luc Paugam, 2021. "Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 36-69, January.
    18. Vasicek, Davor & Cicak, Josip, 2019. "Back To The Core: Alternative Performance Measurement," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 237-247.
    19. Walid Guermazi, 2023. "International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 200-211, June.
    20. Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi, 2016. "Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 191-209.
    21. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.
    22. Cerqueira Antonio & Pereira Claudia, 2020. "The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe," Review of Economic Perspectives, Sciendo, vol. 20(2), pages 137-169, June.
    23. Konosuke Shimamoto & Fumiko Takeda, 2020. "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(2), pages 161-173, May.

  9. Paul André, 2014. "A New Team," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 1-3, June.

    Cited by:

    1. Steffen Q. Mueller & Patrick Ring & Maria Fischer, 2020. "Excited and aroused: The predictive importance of simple choice process metrics," Working Papers 067, Chair for Economic Policy, University of Hamburg.

  10. Paul André & Andrei Filip & Sophie Marmousez, 2014. "L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement," ACCRA, Association francophone de comptabilité, vol. 20(3), pages 101-124.

    Cited by:

    1. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.

  11. Paul André & Walid Ben-Amar & Samir Saadi, 2014. "Family firms and high technology Mergers & Acquisitions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(1), pages 129-158, February.

    Cited by:

    1. Nguyen, Pascal & Rahman, Nahid & Zhao, Ruoyun, 2013. "Ownership structure and divestiture decisions: Evidence from Australian firms," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 170-181.
    2. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
    3. Worek, Maija & De Massis, Alfredo & Wright, Mike & Veider, Viktoria, 2018. "Acquisitions, disclosed goals and firm characteristics: A content analysis of family and nonfamily firms," Journal of Family Business Strategy, Elsevier, vol. 9(4), pages 250-267.
    4. Martin R.W. Hiebl & Zhen Li, 2020. "Non-family managers in family firms: review, integrative framework and future research agenda," Review of Managerial Science, Springer, vol. 14(4), pages 763-807, August.
    5. Fuad, Mohammad & Thakur, Vinod & Pattnaik, Chinmay & Jain, Rajesh, 2024. "Family firms and the mixed gamble perspective in cross-border acquisitions: A study of Indian firms," International Business Review, Elsevier, vol. 33(1).
    6. Moritz Belling & Ulrich Pidun & Dodo zu Knyphausen-Aufseß, 2021. "Unbundling Strategic Change in Family Firms: the Influence of Familiness on the Strategic Change Process," Schmalenbach Journal of Business Research, Springer, vol. 73(3), pages 381-411, December.
    7. Waldkirch, Matthias, 2020. "Non-family CEOs in family firms: Spotting gaps and challenging assumptions for a future research agenda," Journal of Family Business Strategy, Elsevier, vol. 11(1).
    8. Naciye Sekerci & Jamil Jaballah & Marc van Essen & Nadine Kammerlander, 2022. "Investors’ Reactions to CSR News in Family Versus Nonfamily Firms: A Study on Signal (In)credibility," Entrepreneurship Theory and Practice, , vol. 46(1), pages 82-116, January.
    9. Shu, Jinhao, 2021. "The M&A Behavior of Family Firms," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(4), pages 673-699.
    10. He Soung Ahn, 2020. "Sustaining the Family Business through Open Innovation: The Role of Technological Acquisitions in Shareholder Value Creation," Sustainability, MDPI, vol. 12(18), pages 1-17, September.
    11. Chokri Kooli & Melanie Lock Son, 2021. "Impact of COVID-19 on Mergers, Acquisitions & Corporate Restructurings," Businesses, MDPI, vol. 1(2), pages 1-13, August.
    12. Zulfiquer Ali Haider & Jialong Li & Yefeng Wang & Zhenyu Wu, 2021. "Do Family Firms Have Higher or Lower Deal Valuations? A Contextual Analysis," Entrepreneurship Theory and Practice, , vol. 45(4), pages 709-739, July.
    13. González L., Ana C. & Rodríguez, Yeny E. & Gómez, Juan M. & Chávez, Helmuth & Chea, Jaly, 2021. "Family business risk-taking and financial performance: Is it easier said than done?," Journal of Family Business Strategy, Elsevier, vol. 12(4).
    14. Thraya, Mohamed Firas & Hamza, Taher, 2019. "Bidder excess control, target overpayment and control contestability: Evidence from France," The Quarterly Review of Economics and Finance, Elsevier, vol. 72(C), pages 178-190.
    15. Chen, Victor Zitian & Hobdari, Bersant & Zhang, Yilei, 2019. "Blockholder heterogeneity and conflicts in cross-border acquisitions," Journal of Corporate Finance, Elsevier, vol. 57(C), pages 86-101.

  12. Angelica Gonzalez & Paul André, 2014. "Board Effectiveness and Short Termism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 185-209, January.

    Cited by:

    1. Jo, Eun Hye & Lee, Jung Wha, 2024. "Economic policy uncertainty and managerial short-termism," International Review of Financial Analysis, Elsevier, vol. 93(C).
    2. Baulkaran, Vishaal & Bhattarai, Sagar, 2020. "Board effectiveness: Evidence from firm risk," Journal of Economics and Business, Elsevier, vol. 110(C).
    3. Ni, Yensen & Huang, Paoyu & Chiang, Pinhui & Liao, Yulu, 2019. "Cash flow statements and firm value: Evidence from Taiwan," The Quarterly Review of Economics and Finance, Elsevier, vol. 71(C), pages 280-290.
    4. Akbar, Saeed & Kharabsheh, Buthiena & Poletti-Hughes, Jannine & Shah, Syed Zulfiqar Ali, 2017. "Board structure and corporate risk taking in the UK financial sector," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 101-110.
    5. Julio Pindado & Ignacio Requejo & Chabela la Torre, 2015. "Does Family Control Shape Corporate Capital Structure? An Empirical Analysis of Eurozone Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(7-8), pages 965-1006, September.
    6. Arun Upadhyay, 2014. "Social Concentration on Boards, Corporate Information Environment and Cost of Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(7-8), pages 974-1001, September.
    7. Sardar Ahmad & Saeed Akbar & Devendra Kodwani & Anwar Halari & Syed Zubair Shah, 2023. "Compliance or non‐compliance during financial crisis: Does it matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2348-2366, July.
    8. Trustmore Bekapi, 2023. "Impact of Institutional Investors and Board Independence on Corporate Short-Termism: Longitudinal Evidence from Zimbabwe," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 1531-1552, September.

  13. Mario Abela & Richard Barker & Rasmus Sommer & Alan Teixeira & Paul André, 2014. "Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium," Accounting in Europe, Taylor & Francis Journals, vol. 11(2), pages 259-271, December.

    Cited by:

    1. Elkins, Hamilton & Entwistle, Gary, 2018. "A commentary on accounting standards and the disclosure problem: Exploring a way forward," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 79-89.

  14. Tze-Yu Yen & Shuching Chou & Paul André, 2013. "Operating Performance of Emerging Market Acquirers: Corporate Governance Issues," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 49(S3), pages 5-19, July.

    Cited by:

    1. Nurhazrina Mat Rahim & Ruhani Ali, 2016. "Cross-Border Mergers and Acquisitions (CBMAs): A Review on Top Six ASEAN Country CBMA Players," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 12(Suppl. 1), pages 123–158-1.
    2. Chune Young Chung & Changhwan Choi & Amirhossein Fard, 2024. "Self‐serving attribution and managerial investment decision," Bulletin of Economic Research, Wiley Blackwell, vol. 76(3), pages 749-772, July.
    3. Svetlana Grigorieva & Tatiana Petrunina, 2015. "The performance of mergers and acquisitions in emerging capital markets: new angle," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(4), pages 377-403, October.

  15. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.

    Cited by:

    1. Gatluak Gach Chuol Thony & Anthony Duku Peter, 2023. "The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank," International Journal of Science and Business, IJSAB International, vol. 19(1), pages 28-48.
    2. Ioannis Tsalavoutas, 2017. "The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece," Accounting in Europe, Taylor & Francis Journals, vol. 14(1-2), pages 102-112, May.
    3. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
    4. Warwick Stent & Michael E. Bradbury & Jill Hooks, 2017. "Insights into accounting choice from the adoption timing of International Financial Reporting Standards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 255-276, April.
    5. Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K., 2022. "The impact of mandatory adoption of IFRS in Saudi Arabia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    6. Murad Harasheh & Federica Doni & Maria Vittoria Franceschelli & Andrea Amaduzzi, 2021. "The value relevance of Other Comprehensive Income: Extensive evidence from Europe," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(3), pages 3835-3851, July.
    7. Balios Dimitrios & Eriotis Nikolaos & Paraskevopoulos Konstantinos & Professor of Bank Management, 2013. "The impact of IFRS on ratios of listed and new listed companies of Athens Exchange," International Journal of Business and Social Research, LAR Center Press, vol. 3(5), pages 149-157, May.
    8. Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
    9. Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
    10. Alessandro Mechelli & Riccardo Cimini, 2014. "The value relevance of earnings and book value across the EU. A comparative Analysis," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 83-113.
    11. Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John, 2019. "Share-option based compensation expense, shareholder returns and financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 20-35.
    12. Hejer Khaldi & Feten Hamama, 2024. "Value Relevance of Accounting Information in Uncertain Economic Policy Context: Evidence from Tunisia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 570-595, June.
    13. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    14. Jimi Siekkinen, 2017. "Board characteristics and the value relevance of fair values," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 435-471, June.
    15. Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia, 2020. "Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    16. Kateřina Polachová, 2019. "Compliance with IAS 2 in consolidated financial statements of PSE listed companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(3), pages 61-78.
    17. Lorenzo Simoni & Stefan Schaper & Christian Nielsen, 2022. "Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 142-173, March.
    18. El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
    19. Pascale Bueno Merino & Samuel Grandval & Marc Feuilloley, 2014. "L’analyse du business model par les normes IAS-IFRS : le rôle de la ligne spécifique du compte de résultat," Post-Print hal-01899386, HAL.
    20. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 4(11), pages 31-42, November.
    21. Shruti, R. & Thenmozhi, M., 2023. "Founder ownership and value relevance of IFRS convergence: Role of institutional investors," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    22. Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.
    23. Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
    24. Sara Paralta, 2014. "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, LAR Center Press, vol. 4(11), pages 31-42, November.
    25. Iain Clacher & Alan Duboisée Ricquebourg & Allan Hodgson, 2013. "The Value Relevance of Direct Cash Flows under International Financial Reporting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 367-395, September.
    26. Alessandro Mechelli & Riccardo Cimini, 2014. "Is Comprehensive Income Value Relevant and Does Location Matter? A European Study," Accounting in Europe, Taylor & Francis Journals, vol. 11(1), pages 59-87, June.
    27. Elshandidy, Tamer, 2014. "Value relevance of accounting information: Evidence from an emerging market," Advances in accounting, Elsevier, vol. 30(1), pages 176-186.
    28. Rabiu Saminu Jibril, 2019. "The Impact of International Financial Reporting Stanadard (IFRS) Adoption on Accounting Quality in Nigerian Listed Money Deposit Banks," Applied Finance and Accounting, Redfame publishing, vol. 5(1), pages 49-57, February.
    29. Mohammad Issa Almaharmeh & Ra’ed Masa’deh, 2018. "Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK," Modern Applied Science, Canadian Center of Science and Education, vol. 12(11), pages 197-197, November.
    30. Afroditi Ntokozi & Christos A. Tzovas & Constantinos G. Chalevas, 2022. "Earnings Management During Financial Crisis: The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 200-219, June.
    31. Zhifang Zhou & Lingyan Zhang & Li Lin & Huixiang Zeng & Xiaohong Chen, 2020. "Carbon risk management and corporate competitive advantages: “Differential promotion” or “cost hindrance”?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1764-1784, May.
    32. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    33. Meena Bhatia & Mwila J. Mulenga, 2019. "Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents," Jindal Journal of Business Research, , vol. 8(2), pages 179-193, December.
    34. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    35. Samudhram, Ananda & Stewart, Errol & Wickramanayake, Jayasinghe & Sinnakkannu, Jothee, 2014. "Value relevance of human capital based disclosures: Moderating effects of labor productivity, investor sentiment, analyst coverage and audit quality," Advances in accounting, Elsevier, vol. 30(2), pages 338-353.
    36. Weetman, Pauline, 2018. "Financial reporting in Europe: Prospects for research," European Management Journal, Elsevier, vol. 36(2), pages 153-160.
    37. Abdulrahman Alomair & Alan Farley & Helen Hong Yang, 2022. "The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2839-2878, June.
    38. Paul André & Andrei Filip & Luc Paugam, 2015. "The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 482-514, April.
    39. Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
    40. Onali, Enrico & Ginesti, Gianluca & Vasilakis, Chrysovalantis, 2017. "How should we estimate value-relevance models? Insights from European data," The British Accounting Review, Elsevier, vol. 49(5), pages 460-473.
    41. Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca, 2017. "The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 1-12.

  16. Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009. "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 3-24, June.

    Cited by:

    1. Kabir, Humayun & Su, Li, 2022. "How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 49(C).
    2. Nikolaos Eriotis & Theodoros Kounadeas & Dimitrios Vasiliou, 2019. "From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(3-4), pages 29-51.
    3. Pucci, Richard & Skærbæk, Peter, 2020. "The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9," Accounting, Organizations and Society, Elsevier, vol. 81(C).
    4. Brandon Gipper & Brett J Lombardi & Douglas J Skinner, 2013. "The politics of accounting standard-setting: A review of empirical research," Australian Journal of Management, Australian School of Business, vol. 38(3), pages 523-551, December.
    5. , Aisdl, 2020. "The Serendipity Mindset," OSF Preprints w52y9, Center for Open Science.
    6. Andreicovici Ionela - Irina, 2011. "Examine The Past For Going Further: A Literature Review In The Field Of Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 453-458, December.
    7. Jannis Bischof & Holger Daske, 2016. "Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9," Accounting in Europe, Taylor & Francis Journals, vol. 13(2), pages 129-168, May.
    8. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    9. Ciprian-Dan COSTEA, 2014. "Fair Value Implications On Romanian Capital Market," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 6, pages 43-48, December.
    10. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
    11. Christoph Pelger & Nicole Spieß, 2017. "On the IASB’s construction of legitimacy – the case of the agenda consultation project," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 64-90, January.
    12. Toman Cristina, 2012. "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 966-971, July.
    13. , Aisdl, 2020. "Becoming Attuned," OSF Preprints j7f8y, Center for Open Science.
    14. Rene Johannes & Dedy Dedy & Abdullah Muksin, 2018. "The Preparation of Banking Industry in Implementing IFRS 9 Financial Instruments (A Case Study of HSBC Holdings Plc Listed on London Stock Exchange of Year 2015 2017)," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 124-136.
    15. Carien Van Mourik & Peter Walton, 2018. "The European IFRS Endorsement Process – in Search of a Single Voice," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 1-32, January.
    16. Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012. "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers 2012-010, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    17. Salvador Carmona, 2010. "Editorial," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 1-5.
    18. Luqman Hakim & Martono Martono, 2019. "Fundamental Role of Macro and Microeconomics to Profitability and the Implications on Stock Return: Evidence from Banking Companies on the Indonesia Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 9(6), pages 84-93.

  17. Samer Khalil & Michel Magnan & Paul André, 2008. "The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(3), pages 210-224, May.

    Cited by:

    1. Paul André & Samer Khalil & Michel Magnan, 2012. "The adoption of deferred share unit plans for outside directors: economic and social determinants," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(1), pages 81-105, February.
    2. Angelica Gonzalez & Paul André, 2014. "Board Effectiveness and Short Termism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 185-209, January.

  18. Paul André & Samer Khalil & Michel Magnan, 2007. "Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 541-566, April.

    Cited by:

    1. Neyland, Jordan & Shekhar, Chander, 2018. "How much is too much? Large termination fees and target distress," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 97-112.
    2. Alan Gregory, 2007. "Discussion of Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 567-573, April.
    3. Jeon, Jin Q. & Ligon, James A., 2011. "How much is reasonable? The size of termination fees in mergers and acquisitions," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 959-981, September.

  19. Bixia Xu & Michel L. Magnan & Paul E. André, 2007. "The Stock Market Valuation of R&D Information in Biotech Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1291-1318, December.

    Cited by:

    1. Allan Hodgson & Suntharee Lhaopadchan & Raluca Ratiu, 2018. "Is advertising under‐resourced in a growth market? Intangible endogeneity and informed trading issues," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(S1), pages 343-373, November.
    2. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
    3. Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang, 2017. "Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry," Review of Quantitative Finance and Accounting, Springer, vol. 49(3), pages 785-810, October.
    4. Lawrence Loh & Thomas Thomas & Yu Wang, 2017. "Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies," Sustainability, MDPI, vol. 9(11), pages 1-12, November.
    5. Kumar, Gaurav, 2013. "Voluntary disclosures of intangibles information by U.S.-listed Asian companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(2), pages 109-118.
    6. Heidi Vander Bauwhede & Philippe Van Cauwenberge, 2022. "Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe," Sustainability, MDPI, vol. 14(15), pages 1-14, August.
    7. Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
    8. Alessandro Mechelli & Riccardo Cimini, 2014. "The value relevance of earnings and book value across the EU. A comparative Analysis," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 83-113.
    9. Waymond Rodgers & Hiu Choy & Andrés Guiral, 2013. "Do Investors Value a Firm’s Commitment to Social Activities?," Journal of Business Ethics, Springer, vol. 114(4), pages 607-623, June.
    10. Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
    11. Sylvie Berthelot & Michel Coulmont & Vanessa Serret, 2012. "Do Investors Value Sustainability Reports? A Canadian Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(6), pages 355-363, November.
    12. Chen, Yiqi & Ibhagui, Oyakhilome W., 2019. "R&D-firm performance nexus: New evidence from NASDAQ listed firms," The North American Journal of Economics and Finance, Elsevier, vol. 50(C).
    13. Chojnacki, Piotr & Kijek, Tomasz, 2014. "R&D Expenditures And Market Value Of Biotechnology Firms," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2014(6).
    14. Dan Weiss & Haim Falk & Uri Ben Zion, 2013. "Earnings Variability and Disclosure of R&D: Evidence from Press Releases," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 837-865, September.
    15. Selena Aureli & Sabrina Gigli & Renato Medei & Enrico Supino, 2020. "The value relevance of environmental, social, and governance disclosure: Evidence from Dow Jones Sustainability World Index listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 43-52, January.
    16. Concetta Carnevale & Maria Mazzuca & Sergio Venturini, 2012. "Corporate Social Reporting in European Banks: The Effects on a Firm's Market Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(3), pages 159-177, May.
    17. Xu, Bixia, 2009. "R&D innovation and the value of cash in the biotech industry," Journal of Business Research, Elsevier, vol. 62(7), pages 750-755, July.
    18. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.
    19. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    20. Li, Rebecca Yu & Yan, Karena Ji & Yao, Nengzhi & Tian, Kun & Xia, Senmao & Yang, Xiao-hui & Xiong, Yu, 2022. "Abandoning innovation projects, filing patent applications and receiving foreign direct investment in R&D," Technovation, Elsevier, vol. 114(C).
    21. Daniela Rupo & Nicola Rappazzo & Salvatore Loprevite & Giovanna Centorrino, 2024. "Does non-financial information matter? Mapping and clustering literature on the value relevance of comprehensive disclosure," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 89-114.
    22. Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan, 2010. "The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(2), pages 61-76.
    23. Mustafa Ciftci & Nan Zhou, 2016. "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 661-689, April.

  20. Yen, Tze-Yu & Andre, Paul, 2007. "Ownership structure and operating performance of acquiring firms: The case of English-origin countries," Journal of Economics and Business, Elsevier, vol. 59(5), pages 380-405.

    Cited by:

    1. Bouzgarrou, Houssam & Navatte, Patrick, 2013. "Ownership structure and acquirers performance: Family vs. non-family firms," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 123-134.
    2. Yves Bozec & Claude Laurin, 2008. "Large Shareholder Entrenchment and Performance: Empirical Evidence from Canada," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 25-49, January.
    3. Bhaumik, Sumon Kumar & Selarka, Ekta, 2012. "Does ownership concentration improve M&A outcomes in emerging markets?," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 717-726.
    4. Paul André & Walid Ben-Amar & Samir Saadi, 2014. "Family firms and high technology Mergers & Acquisitions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(1), pages 129-158, February.
    5. Paul André, 2009. "Discussion of Firm Performance and Managerial Succession in Family Managed Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 485-495, April.
    6. Wan, Liangyong & Ren, Liuyang & Lin, Bingxuan & Xu, Xiaowei, 2021. "Does investment banker human capital matter in acquisitions? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 70(C).
    7. Shams, Syed M.M. & Gunasekarage, Abeyratna, 2016. "Operating performance following corporate acquisitions: Does the organisational form of the target matter?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 1-14.
    8. HAMZA Taher & SGHAIER Adnène & THRAYA Mohamed Firas, 2016. "How Do Takeovers Create Synergies? Evidence From France," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 11(1), pages 54-72, April.
    9. Samer Khalil & Michel Magnan & Paul André, 2008. "The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(3), pages 210-224, May.
    10. Yanga, Shuying & Kim, Seongcheol, 2017. "Do Cross-border M&As by Chinese Media and Entertainment Firms Create Value? Evidence from US-targeted and Korea-targeted Deals," 14th ITS Asia-Pacific Regional Conference, Kyoto 2017: Mapping ICT into Transformation for the Next Information Society 168549, International Telecommunications Society (ITS).
    11. Thraya, Mohamed Firas & Hamza, Taher, 2019. "Bidder excess control, target overpayment and control contestability: Evidence from France," The Quarterly Review of Economics and Finance, Elsevier, vol. 72(C), pages 178-190.

  21. Walid Ben‐Amar & Paul André, 2006. "Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 517-543, April.

    Cited by:

    1. De Cesari, Amedeo & Gonenc, Halit & Ozkan, Neslihan, 2016. "The effects of corporate acquisitions on CEO compensation and CEO turnover of family firms," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 294-317.
    2. Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian, 2012. "Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 642-647, December.
    3. Dutta, Shantanu & Jog, Vijay, 2009. "The long-term performance of acquiring firms: A re-examination of an anomaly," Journal of Banking & Finance, Elsevier, vol. 33(8), pages 1400-1412, August.
    4. Fuad, Mohammad & Thakur, Vinod & Pattnaik, Chinmay & Jain, Rajesh, 2024. "Family firms and the mixed gamble perspective in cross-border acquisitions: A study of Indian firms," International Business Review, Elsevier, vol. 33(1).
    5. Slađana Savović, 2016. "The Post-Acquisition Performance Of Acquired Companies: Evidence From The Rebulic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 61(209), pages 79-104, April - J.
    6. Chih-Yang Tseng, 2020. "Family firms and long-term orientation of SG&A expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1181-1206, November.
    7. Ng, Alex & Donker, Han, 2013. "Purchasing reserves and commodity market timing as takeover motives in the oil and gas industry," Energy Economics, Elsevier, vol. 37(C), pages 167-181.
    8. Ramiz ur Rehman & Inayat Ullah Mangla, 2010. "Corporate Governance and Performance of Financial Institutions in Pakistan: A Comparison between Conventional and Islamic Banks in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 461-475.
    9. Tao, Fang & Liu, Xiaohui & Gao, Lan & Xia, Enjun, 2017. "Do cross-border mergers and acquisitions increase short-term market performance? The case of Chinese firms," International Business Review, Elsevier, vol. 26(1), pages 189-202.
    10. Shim, Jungwook & Okamuro, Hiroyuki, 2011. "Does ownership matter in mergers? A comparative study of the causes and consequences of mergers by family and non-family firms," Journal of Banking & Finance, Elsevier, vol. 35(1), pages 193-203, January.
    11. Mejbel Al-Saidi, 2020. "Kuwaiti Families and Firm Performance in Non-Financial Listed Firms," International Journal of Business and Social Research, LAR Center Press, vol. 10(3), pages 11-18, March.
    12. Sumon Kumar Bhaumik & Ekta Selarka, 2008. "Impact of M&A on firm performance in India: Implications for concentration of ownership and insider entrenchment," William Davidson Institute Working Papers Series wp907, William Davidson Institute at the University of Michigan.
    13. Clay Moffett & Mohammad Naserbakht, 2013. "Stock Price Behavior of Acquirers and Targets Due to M&A Announcement in USA Banking," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 18(1), pages 105-114, winter.
    14. Maran Marimuthu & Haslindar Ibrahim, 2013. "A Case Study of the Local Bank Merger: Is the Acquiring Entity Better Off?," Accounting and Finance Research, Sciedu Press, vol. 2(2), pages 1-22, May.
    15. Paul André & Samer Khalil & Michel Magnan, 2007. "Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 541-566, April.
    16. Braun, Thorsten V. & Lehmann, Erik E. & Schwerdtfeger, Manuel T., 2011. "The stock market evaluation of IPO-firm takeovers," UO Working Papers 01-11, University of Augsburg, Chair of Management and Organization.

  22. Paul André & Eduardo Schiehll, 2004. "Systèmes de gouvernance, actionnaires dominants et performance future des entreprises," Revue Finance Contrôle Stratégie, revues.org, vol. 7(2), pages 165-193, June.

    Cited by:

    1. Chenini Hajer & Jarboui Anis, 2018. "Analysis of the Impact of Governance on Bank Performance: Case of Commercial Tunisian Banks," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(3), pages 871-895, September.
    2. Jean-Christophe Duhamel & Réda Sefsaf, 2017. "Valeur de la gouvernance d'entreprise et gouvernance des valeurs de l'entreprise. Recherche sur les effets des codes de gouvernance et les stratégies de communication en matière de gouvernance," Working Papers halshs-01633982, HAL.
    3. Yves Bozec & Claude Laurin, 2008. "Large Shareholder Entrenchment and Performance: Empirical Evidence from Canada," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 35(1‐2), pages 25-49, January.
    4. Sandrine Boulerne & Jean-Michel Sahut, 2010. "Les Sources D'Inefficacité Des Mécanismes De Gouvernance D'Entreprise," Post-Print halshs-02099278, HAL.
    5. Yen, Tze-Yu & Andre, Paul, 2007. "Ownership structure and operating performance of acquiring firms: The case of English-origin countries," Journal of Economics and Business, Elsevier, vol. 59(5), pages 380-405.
    6. Amon Aniké DEH & Kéba Aly GOUDIABY, 2024. "A Merged Two-Dimensional Approach to Evaluating the Efficient Performance of Non-Financial Companies Listed on the Regional Securities Exchange SA (BRVM)," International Business Research, Canadian Center of Science and Education, vol. 17(2), pages 1-1, April.
    7. Trabelsi, Mohamed Ali, 2009. "Governance and performance of Tunisian banks," MPRA Paper 76918, University Library of Munich, Germany, revised 2009.
    8. Manel Kolsi & Hanen Ghorbel, 2011. "Effet des mécanismes de gouvernance sur la performance financière et boursière : Cas des entreprises canadiennes," Post-Print hal-00650537, HAL.
    9. Paul André & Samer Khalil & Michel Magnan, 2007. "Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 541-566, April.
    10. Guillaume Garnotel & Patrick Loux, 2011. "Définition des bonus des dirigeants et performance des entreprises de haute technologie," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 119-150, September.
    11. Walid Ben‐Amar & Paul André, 2006. "Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(3‐4), pages 517-543, April.
    12. Jean-Michel Sahut & Sandrine Boulerne, 2010. "Flaws in Banking Governance," Post-Print halshs-02099282, HAL.

  23. Denis Cormier & Paul Andre & Emmanuelle Charles-Cargnello, 2004. "Incentives for consolidation of finance subsidiaries: evidence from France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(2), pages 164-182.

    Cited by:

    1. Joel Rabinovich, 2018. "The financialisation of the nonfinancial corporation. A critique to the financial rentieralization hypothesis," Working Papers hal-01691435, HAL.

  24. Paul André & Maher Kooli & Jean-François L’Her, 2004. "The Long-Run Performance of Mergers and Acquisitions: Evidence from the Canadian Stock Market," Financial Management, Financial Management Association, vol. 33(4), Winter.

    Cited by:

    1. Stefka Iankova, 2013. "Success and Failure Factors of the Mergers and Acquisitions Performance: Evidence from Bulgaria," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 79-90.
    2. Svetlana Grigorieva & Tatiana Petrunina, 2013. "The performance of mergers and acquisitions in emerging capital markets: new evidence," HSE Working papers WP BRP 20/FE/2013, National Research University Higher School of Economics.
    3. Carlos Pombo & Cristian Pinto-Gutierrez & Mauricio Jara-Betín, 2022. "Multiple large shareholder coalitions, institutional ownership and investment decisions: Evidence from cross-border deals in Latin America," Documentos CEDE 20333, Universidad de los Andes, Facultad de Economía, CEDE.
    4. Gamal Atallah & Yang Zhou, 2017. "Performance of Cross-Border Acquisitions: Evidence from Canadian Firms Acquired by Emerging Market Firms," Working Papers 1710E, University of Ottawa, Department of Economics.
    5. Denis Cormier & Daniel Coulombe & Luania Gomez Gutierrez & Bruce J. Mcconomy, 2018. "Firms in Transition: A Review of the Venture Capital, IPO, and M&A Literature," Accounting Perspectives, John Wiley & Sons, vol. 17(1), pages 9-88, March.
    6. Olcay, Gökçen Arkalı & Öner, M. Atilla & Olcay, Ali Bahadır, 2019. "A conceptual view of exergy destruction in mergers and acquisitions," Technological Forecasting and Social Change, Elsevier, vol. 143(C), pages 336-352.
    7. Kling, Gerhard & Ghobadian, Abby & O'Regan, Nicholas, 2009. "Organic growth and shareholder value: A case study of the insurance industry," International Journal of Research in Marketing, Elsevier, vol. 26(4), pages 276-283.
    8. Dutta, Shantanu & Jog, Vijay, 2009. "The long-term performance of acquiring firms: A re-examination of an anomaly," Journal of Banking & Finance, Elsevier, vol. 33(8), pages 1400-1412, August.
    9. Ervin L. Black & Thomas A. Carnes & Tomas Jandik & B. Charlene Henderson, 2007. "The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 139-168, January.
    10. Hsu, Junming & Yang, Tung-Hsiao & Tsai, Yi-Chi, 2021. "The long-run performance of cross-border acquirers: An analysis of synergy sources," Journal of Multinational Financial Management, Elsevier, vol. 60(C).
    11. Reena Kohli, 2013. "Long Run Financial Performance Of Cross Border Acquisitions Of Indian Acquiring Companies," Working papers 120, Indian Institute of Management Kozhikode.
    12. Dionysios Polemis & Thanasis Karlis, 2016. "Measuring Post-Merger and Acquisition Performance of Corporations in the Maritime Transport Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 66(3), pages 83-93, July-Sept.
    13. Ullah, Nazim & Mat Nor, Fauzias & Abu Seman, Junaidah & Uddin, Akther, 2018. "Do Merger and Acquisition Affects Acquirer Bank’s Performance? A Comparative Analysis of Pre and Post Performance," MPRA Paper 108574, University Library of Munich, Germany, revised 03 Jan 2018.
    14. Banerjee, Pradip & Banerjee, Prithviraj & De, Soumen & Jindra, Jan & Mukhopadhyay, Jayanta, 2014. "Acquisition pricing in India during 1995–2011: Have Indian acquirers really beaten the odds?," Journal of Banking & Finance, Elsevier, vol. 38(C), pages 14-30.
    15. Sheng-Syan Chen & Keng-Yu Ho & Po-Hsin Ho, 2014. "CEO Overconfidence and Long-Term Performance Following R&D Increases," Financial Management, Financial Management Association International, vol. 43(2), pages 245-269, June.
    16. Adra, Samer & Barbopoulos, Leonidas G., 2023. "The informational consequences of good and bad mergers," Journal of Corporate Finance, Elsevier, vol. 78(C).
    17. Ervin L. Black & Thomas A. Carnes & Tomas Jandik & B. Charlene Henderson, 2007. "The Relevance of Target Accounting Quality to the Long‐Term Success of Cross‐Border Mergers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(1‐2), pages 139-168, January.
    18. Danny Yeung, 2012. "The Impact of Institutional Ownership: A Study of the Australian Equity Market," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 2-2012, January-A.
    19. Chung-Hua Shen & Yehning Chen & Hsing-Hua Hsu & Chih-Yung Lin, 2020. "Banking Crises and Market Timing: Evidence from M&As in the Banking Sector," Journal of Financial Services Research, Springer;Western Finance Association, vol. 57(3), pages 315-347, June.
    20. Amewu, Godfred & Alagidede, Paul, 2019. "Mergers and executive compensation changes: Evidence from African markets," Research in International Business and Finance, Elsevier, vol. 48(C), pages 397-419.
    21. Nkiwane, Prince & Chipeta, Chimwemwe, 2019. "The performance of cross-border acquisitions targeting African firms," Emerging Markets Review, Elsevier, vol. 39(C), pages 68-82.
    22. Kai-Shi Chuang, 2018. "Glamour versus value, market timing and firm performance: evidence from mergers and acquisitions," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 967-1003, November.
    23. Andriosopoulos, Dimitris & Yang, Shuai & Li, Wei-an, 2016. "The market valuation of M&A announcements in the United Kingdom," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 350-366.
    24. Yen, Tze-Yu & Andre, Paul, 2007. "Ownership structure and operating performance of acquiring firms: The case of English-origin countries," Journal of Economics and Business, Elsevier, vol. 59(5), pages 380-405.
    25. Shams, Syed M.M. & Gunasekarage, Abeyratna, 2016. "Operating performance following corporate acquisitions: Does the organisational form of the target matter?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 1-14.
    26. Bi, XiaoGang & Tang, Judy & Tharyan, Rajesh, 2020. "Switching due diligence auditor in Chinese mergers and acquisitions," Research in International Business and Finance, Elsevier, vol. 54(C).
    27. Cormier, Denis & Ledoux, Marie-Josée & Magnan, Michel, 2009. "The use of Web sites as a disclosure platform for corporate performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 1-24.
    28. Jensen-Vinstrup, Mathias & Rigamonti, Damiana & Wulff, Jesper, 2018. "European cross-border acquisitions: Long-run stock returns and firm characteristics," Journal of Multinational Financial Management, Elsevier, vol. 47, pages 31-45.
    29. Chris Ratcliffe & Bill Dimovski & Monica Keneley, 2017. "The Performance of REIT Acquirers in the Post-Merger Period," ERES eres2017_43, European Real Estate Society (ERES).
    30. Mohamed-Larbi Aribou, 2017. "Fusions-acquisitions et création de valeur : Bilan des recherches et perspectives d'évolution," Post-Print hal-01468250, HAL.
    31. Chen, An-Sing & Chu, Hsiang-Hui & Hung, Pi-Hsia & Cheng, Miao-Sih, 2020. "Financial risk and acquirers' stockholder wealth in mergers and acquisitions," The North American Journal of Economics and Finance, Elsevier, vol. 54(C).
    32. Taher Hamza, 2011. "Determinants of short-term value creation for the bidder: evidence from France," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 157-186, May.
    33. Hubert de La Bruslerie, 2012. "Corporate acquisistion process: is there an optimal cash-equity payment mix?," Post-Print halshs-00636349, HAL.
    34. Sheeba Kapil & Vrinda Rawal, 2023. "Systematic Literature Review of Private Equity Determinants: Status, Evidence and Open Issues," Vision, , vol. 27(5), pages 567-581, November.
    35. HAMZA Taher & SGHAIER Adnène & THRAYA Mohamed Firas, 2016. "How Do Takeovers Create Synergies? Evidence From France," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 11(1), pages 54-72, April.
    36. Puja Aggarwal & Sonia Garg, 2022. "Impact of Mergers and Acquisitions on Accounting-based Performance of Acquiring Firms in India," Global Business Review, International Management Institute, vol. 23(1), pages 218-236, February.
    37. Eric de Bodt & Jean-Gabriel Cousin & Richard Roll, 2018. "Full-Stock-Payment Marginalization in Merger and Acquisition Transactions," Management Science, INFORMS, vol. 64(2), pages 760-783, February.
    38. Quan-Hoang Vuong & Tran Tri Dung & Thi Chau Ha NguyenN, 2009. "Mergers and Acquisitions in Vietnam’s Emerging Market Economy, 1990-2009," Working Papers CEB 09-045.RS, ULB -- Universite Libre de Bruxelles.
    39. David Hyland, 2008. "The long-run performance of diversifying firms," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 32(3), pages 294-310, July.
    40. Rao, Ullas & Mishra, Tapas, 2020. "Posterior analysis of mergers and acquisitions in the international financial market: A re-appraisal," Research in International Business and Finance, Elsevier, vol. 51(C).
    41. Yanga, Shuying & Kim, Seongcheol, 2017. "Do Cross-border M&As by Chinese Media and Entertainment Firms Create Value? Evidence from US-targeted and Korea-targeted Deals," 14th ITS Asia-Pacific Regional Conference, Kyoto 2017: Mapping ICT into Transformation for the Next Information Society 168549, International Telecommunications Society (ITS).
    42. Pombo, Carlos & Pinto-Gutierrez, Cristian & Jara-Bertín, Mauricio, 2024. "Blockholder voting power and investment decisions: Evidence from cross-border deals in Latin America," Journal of Economics and Business, Elsevier, vol. 131(C).
    43. Paul André & Samer Khalil & Michel Magnan, 2007. "Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 541-566, April.
    44. Huasheng Gao, 2010. "Market Misvaluation, Managerial Horizon, and Acquisitions," Financial Management, Financial Management Association International, vol. 39(2), pages 833-850, June.
    45. Jan-Peer Laabs & Dirk Schiereck, 2010. "The long-term success of M&A in the automotive supply industry: determinants of capital market performance," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 34(1), pages 61-88, January.
    46. Taher Hamza, 2009. "La performance à court et à long terme de l'acquéreur:l'impact de la détention d'une position de contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 12(1), pages 33-65, March.
    47. Carpentier, Cécile & Suret, Jean-Marc, 2015. "Stock market and deterrence effect: A mid-run analysis of major environmental and non-environmental accidents," Journal of Environmental Economics and Management, Elsevier, vol. 71(C), pages 1-18.
    48. Vuong, Quan-Hoang, 2010. "Mergers & Acquisitions Market in Vietnam’s Transition Economy," OSF Preprints cnp74, Center for Open Science.
    49. Elisa Roncagliolo & Francesco Avallone, 2021. "The complexity in measuring M&A performance: Is a multi-dimensional approach enough?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2021(1), pages 89-117.

  25. Andre, P. & Mathieu, R. & Zhang, P., 2001. "A note on: Capital adequacy and the information content of term loans and lines of credit," Journal of Banking & Finance, Elsevier, vol. 25(2), pages 431-444, February.

    Cited by:

    1. Liu, Yong-Chin & Chen, Hsiang-Ju, 2012. "Economic conditions, lending competition, and evaluation effect of credit line announcements on borrowers," Pacific-Basin Finance Journal, Elsevier, vol. 20(3), pages 438-458.
    2. Mathieu, Robert & Robb, Sean & Zhang, Ping, 2006. "Leadership structure and the value of debt contracts: Evidence from the Canadian market," The International Journal of Accounting, Elsevier, vol. 41(2), pages 119-140.
    3. Tsai, Jeng-Yan & Hung, Wei-Ming, 2013. "Bank capital regulation in a cap option framework," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 66-74.
    4. Ling Chu & Robert Mathieu & Chima Mbagwu, 2009. "The Impact of Corporate Governance and Audit Quality on the Cost of Private Loans," Accounting Perspectives, John Wiley & Sons, vol. 8(4), pages 277-304, November.
    5. Khairul Kabir Sumon & Md. Sazib Miyan, 2021. "Responses of Stock Price to the Public Announcement of Forms of Borrowing," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 13(10), pages 169-169, September.
    6. Kostas Pappas & Alice Liang Xu, 2023. "Do foreign lenders' national cultures affect loan pricing?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 2006-2036, April.
    7. Djedidi-Kooli, Salima, 2009. "L’accès au financement des PME en France : quel rôle joué par la structure du système bancaire ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8354 edited by Etner, François.
    8. Ling Chu & Robert Mathieu & Chima Mbagwu, 2013. "Audit Quality and Banks' Assessment of Disclosed Accounting Information," European Accounting Review, Taylor & Francis Journals, vol. 22(4), pages 719-738, December.
    9. Tumer-Alkan, G., 2008. "Essays on banking," Other publications TiSEM 8d5ec521-4702-4e75-bc79-a, Tilburg University, School of Economics and Management.
    10. Aivazian, Varouj & Booth, Laurence & Cleary, Sean, 2003. "Dividend policy and the organization of capital markets," Journal of Multinational Financial Management, Elsevier, vol. 13(2), pages 101-121, April.
    11. Chunshuo LI & Steven ONGENA, 2014. "Bank Loan Announcements and Borrower Stock Returns Before and During the Recent Financial Crisis," Swiss Finance Institute Research Paper Series 14-26, Swiss Finance Institute, revised Jul 2015.
    12. Chu, Ling & Mathieu, Robert & Mbagwu, Chima, 2018. "The association between firm fundamentals and bank interest rates under different measures of risk," Advances in accounting, Elsevier, vol. 41(C), pages 46-58.
    13. Matej Marinč, 2009. "Bank Monitoring and Role of Diversification," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 16(1), pages 77-91, May.
    14. He, Qing & Lu, Liping & Ongena, Steven, 2016. "Who gains from credit granted between firms? Evidence from inter-corporate loan announcements made in China," CFS Working Paper Series 529, Center for Financial Studies (CFS).
    15. Tlili, Rim, 2012. "Comment justifier la multibancarité au sein des PME ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10919 edited by Etner, François.
    16. Nguyen, Justin Hung & Shi, Jing, 2021. "Are banks really special? Evidence from a natural experiment," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 72(C).
    17. Ling Chu & Robert Mathieu & Sean Robb & Ping Zhang, 2007. "Bank capitalization and lending behavior after the introduction of the Basle Accord," Review of Quantitative Finance and Accounting, Springer, vol. 28(2), pages 147-162, February.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.