Professeurs et Recherche

Teaching

master Advanced Financial Analysis
Related programmes
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics

master Advanced Group Accounting
Related programmes
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics

bachelor Comptes de groupe et contrôle externe
Related programmes
Bachelor of Science (BSc) in Management
Bachelor (BSc) in Economic Sciences
Bachelor of Science (BSc) in Economics

master Empirical Research in Financial Accounting
Related programme
Master of Science (MSc) in Accounting, Control and Finance

Research

Research areas

Financial reporting, Financial statement analysis, IFRS, Governance, Mergers and acquisitions

Assistants

	Anastasia Borisova anastasia.borisova@unil.ch Tel: (021 692) 61.05 Room: Ant 3019 full description			Pauline Bugnet pauline.bugnet@unil.ch Room: 3011

	Maud Jacquemin maud.jacquemin@unil.ch Room: 3011			Danica Kostic danica.kostic@unil.ch Room: 3011

	Yunus Meydan yunus.meydan@unil.ch Room: 3026			Tessa Rougemont tessa.rougemont@unil.ch Room: 3011

	Emrah Smajic emrah.smajic@unil.ch Room: 3011

Publications

40 last publications

: Peer Reviewed

2020

	BORISOVA Anastasia, André Paul (Dir.) (2020). THREE ESSAYS ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES AND THE TRANSITION TO MANDATORY CSR REPORTING IN EUROPE. Université de Lausanne, Faculté des hautes études commerciales.

	Volpentesta Valeria, André Paul (Dir.) (2020). Three Essays on Board Interlocks and Financial Outcomes. Université de Lausanne, Faculté des hautes études commerciales.

2019

	Andre Paul, Filip Andrei ; Moldovan Rucsandra (2019). Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level. Journal of International Accounting Research.

	André Paul , Kalogirou Fani (2019). IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives. Accounting Forum, 1-23.

	Yen T.-Y. , André P. (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, 71, 114-131.

2018

	André P., Ben-Amar W. ; Huang Z. (2018). Entreprises familiales, richesse socio-affective et méthode de paiement des fusions et acquisitions (Family firms, socio-emotional wealth and the method of payment in mergers and acquisitions). Revue Française de Gouvernance d’Entreprise, 19, 11-39.

	André P., Dionysiou D. ; Tsalavoutas I. (2018). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics, 50, 707-725.

	Jiang L., André P. ; Richard C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48, 264-298.

2017

	André P. (2017). The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries. Accounting in Europe, 14, 1-12.

	Mazzi F., André P., Dionysiou D. ; Tsalavoutas I. (2017). Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47, 268-312.

2016

	André P., Broye G., Pong C. ; Schatt A. (2016). Are joint audits associated with higher audit fees?. European Accounting Review, 25, 245-274.

	André P., Filip A. ; Moldovan R. (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting, 51, 443-461.

	André P., Filip A. ; Paugam L. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe, 13, 329-352.

	Paugam L., André P., Philippe H. ; Harfouche R. (2016). Brand Valuation. Routledge, New York, NY, USA.

2015

	André P., Filip A. ; Paugam L. (2015). The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe. Journal of Business Finance and Accounting, 42, 482-514.

2014

	Abela M., Barker R., Sommer R., Teixeira A. ; André P. (2014). Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium. Accounting in Europe, 11, 259-271.

	André P., Ben-Amar W. ; Saadi S. (2014). Family firms and High Technology Mergers & Acquisitions. Journal of Management and Governance, 18, 129-158.

	André P., Filip A. ; Marmousez S. (2014). L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement. Comptabilité - Contrôle - Audit, 20, 101-124.

	Gonzalez A. , André P. (2014). Board Effectiveness and Short Termism. Journal of Business Finance and Accounting, 41, 185-209.

2013

	André P. (2013). Book Reviews: Financial Statement Analysis and Security Valuation. Issues in Accounting Education, 28, 197-198.

	Yen T.-Y., Chou S. ; André P. (2013). Operating Performance of Emerging Market Acquirers: Corporate Governance Issues. Emerging Markets Finance and Trade, 49, 5-19.

2012

	André P., Khalil S. ; Magnan M. (2012). The adoption of deferred share unit plans for outside directors: economic and social determinants. Journal of Management and Governance, 16, 81-105.

	Tsalavoutas I., André P. ; Evans L. (2012). The transition to IFRS and the value relevance of financial statements in Greece. The British Accounting Review, 44, 262-277.

2010

	Yen T.-Y. , André P. (2010). The Effects of Ownership Structure on Operating Performance of Acquiring Firms in Emerging Markets. Journal of Business and Policy Research, 5, 217-236.

2009

	André P. (2009). Discussion of Firm Performance and Managerial Succession in Family Managed Firms. Journal of Business Finance and Accounting, 36, 485-495.

	André P., Cazavan-Jeny A., Dick W., Richard C. ; Walton P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe, 6, 3-24.

2008

	André P., Magnan M. ; St-Onge S. (2008). Analysis of a Merger from a Governance Perspective: The Case of Abitibi‐Consolidated and Donohue. Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 25, 153-169.

	Khalil S., Magnan M. ; André P. (2008). The Adoption of Deferred Share Unit Plans for Outside Directors and Shareholder Wealth. Corporate Governance: An International Review, 16, 210-224.

2007

	Andre P., Khalil S. ; Magnan M. (2007). Termination Fees in Mergers and Acquisitions: Protecting Investors or Managers?. Journal of Business Finance and Accounting, 34, 541-566.

	Xu B., Magnan M. L. ; Andre P. (2007). The Stock Market Valuation of R&D Information in Biotech Firms. Contemporary Accounting Research, 24, 1291-1318.

	Yen T.-Y. , André P. (2007). Ownership Structure and Operating Performance of Acquiring Firms: The Case of English-Origin Countries. Journal of Economics and Business, 59, 380-405.

2006

	Ben-Amar W. , Andre P. (2006). Separation of Ownership from Control and Acquiring Firm Performance: The Case of Family Ownership in Canada. Journal of Business Finance and Accounting, 33, 517-543.

2005

	André P., Magman M. ; St-Onge S. (2005). Gouvernance et rémunération des dirigeants: le cas d'Abitibi-Price de 1994 à 2003. University of Edinburgh, 25.

2004

	Andre P., Kooli M. ; L'Her J.-F. (2004). The Long-run Performance of Mergers and Acquisitions: Evidence from the Canadian stock market. Financial Management, 33, 27-43.

	André P. , Schiehll E. (2004). Système de gouvernance, actionnaires dominants et performance future des entreprises. Finance Contrôle et Stratégie, 7, 165-193.

	Cormier D., Andre P. ; Charles-Cargnello E. (2004). Incentives for consolidation of finance subsidiaries: evidence from France. International Journal of Accounting, Auditing and Performance Evaluation, 1, 164-182.

2003

	André P. , Magnan M. (2003). Rapprochement Alcan-Pechiney-Alusuisse. University of Edinburgh, 9.

2001

	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 and Finance, 25, 431-444.

1999

	André P. , Cormier D. (1999). Off-Balance Sheet Financing: The Case of Finance Subsidiaries. Accountancy and Bedrijfskunde, 24, 22-42.

	André P., Laurin C. ; Thabet A. (1999). Les déterminants du délai entre la fin de l'exercice financier et l'annonce des résultats comptables. Comptabilité - Contrôle - Audit, 5, 83.

Curriculum

Work experience

Professor
Accounting and Management Control
Essec Business School

Senior Lecturer
Accounting and Finance
School of Management
University of Edinburgh

Professor
Accounting Department
HEC Montréal

Professor
Département des sciences comptables
UQAM

Keywords

financial reporting, analyse financière, ifrs, governance, mergers and acquisitions

Paul André

Contact