Professeurs et Recherche

Enseignements

master Advanced Financial Analysis
Formations concernées
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Maîtrise universitaire en Droit et économie

master Advanced Group Accounting
Formations concernées
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Maîtrise universitaire en Droit et économie

bachelor Comptes de groupe et contrôle externe
Formations concernées
Baccalauréat universitaire ès Sciences en management
Baccalauréat universitaire en sciences économiques
Baccalauréat universitaire ès Sciences en économie politique

master Empirical Research in Financial Accounting
Formation concernée
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance

Recherches

Axes de recherche

Comptabilité financière, Analyse financière, IFRS, Gouvernance, Fusions et acquisitions

Assistants

	Anastasia Borisova anastasia.borisova@unil.ch Tél: (021 692) 61.00 Bureau: Ant 3012 page personnelle			Maëlle Perey maelle.perey@unil.ch Bureau: Ant. 3015

	Joshua Saurugger joshua.saurugger@unil.ch Bureau: Ant. 3015			Robin Schatt robin.schatt@unil.ch Bureau: Ant. 3011

	Valeria Volpentesta valeria.volpentesta@unil.ch Tél: (021 692) 61.00 Bureau: Ant 3012 page personnelle

Publications

38 dernières publications classées par: type de publication - année

: Revue avec comité de lecture

Articles

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

	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.

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

	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.

	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.

Livres

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

Curriculum

Expériences professionnelles

Professeur
Département Comptabilité et Contrôle
ESSEC Business School

Senior Lecturer
Accounting and Finance
School of Management
University of Edinburgh

Professeur
Départment des sciences comptables
HEC Montréal

Professeur
Département des sciences comptables
UQAM

Mots-clés

comptabilité financière, ifrs, gouvernance, fusions et acquisitions

Paul André

Coordonnées