Submitted | Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (submitted). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. working paper.  | |
|
In Press | Chen J., Demers E. ; Lev B. (in press). Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls. Management Science. | |
|
 | Dousse V. , Oyon D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre. Expert Focus. | |
|
 | Markides C., Oyon D. ; Schnegg M. (in press). Using management control systems to support agility. AgilityX: How organizations thrive in unpredictable times. Cambridge University Press, Cambridge, UK. | |
|
 | Mikes A. (in press). From Risk Appetite to Values at Risk: Exploring the Ethical Turn in Risk Management. GLOBAL Management Accounting Research Symposium. | |
|
 | Mikes A., Oyon D. ; Jeitziner J. (in press). Risk management: Towards a behavioral perspective. The Routledge Companion to Behavioral Accounting Research. Routledge, Oxford, UK. | |
|
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. | |
|
 | Bédard J., Gonthier-Besacier N. ; Schatt A. (2019). Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France. AUDITING: A Journal of Practice & Theory, 38, 23-45. | |
|
 | Caglio Ariela, Melloni Gaia ; Perego Paolo (2019). Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. European Accounting Review, 1-29. | |
|
 | Poretti C. , Schatt A. (2019). Le plafond de verre dans les cabinets d’audit suisses. Expert Focus, 8, 566-569. | |
|
 | Stettler Alfred, Dousse Vincent, Dong Minyue ; Darbellay Yves (2019). Maîtriser l’information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes, cadre conceptuel et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes. | |
|
 | 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. | |
|
 | Baginski S.P., Demers E., Kausar A. ; Yu Y.J. (2018). Linguistic tone and the small trader. Accounting, Organizations and Society, 68-69, 21-37. | |
|
 | Jiang L., André P. ; Richard C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48, 264-298. | |
|
 | Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2018). Integrated reporting and narrative accountability: the role of preparers. Accounting, Auditing & Accountability Journal, 31, 1381-1405. | |
|
 | Poretti C., Schatt A. ; Bruynseels L. (2018). Audit committees' independence and the information content of earnings announcements in Western Europe. Journal of Accounting Literature, 40, 29-53. | |
|
 | Raffournier B. , Schatt A. (2018). The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland. International Journal of Auditing, 22, 345-359. | |
|
 | Roger T., Roger P. ; Schatt A. (2018). Behavioral bias in number processing: Evidence from analysts' expectations. Journal of Economic Behavior & Organization, 149, 315-331. | |
|
 | Schatt A., Bessieux-Ollier C. ; Poretti C. (2018). La gestion des résultats par les nouveaux dirigeants : quels enjeux pour les conseils d’administration ?. Revue Française de Gouvernance d'Entreprise, 19, 69-89. | |
|
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. | |
|
 | Barroso R., Ben Ali C., Lesage C. ; Oyon D. (2017, Jan). The moderating effect of small significant shareholders on shareholder protection. European Accounting Association Annual Conference (EAA). | |
|
 | Davila A., Derchi G. ; Oyon D. (2017). Corporate governance: challenges for international sports federations. AISTS Collected Insights on Governance and Ethics. AISTS. | |
|
 | Davila A., Markides C., Oyon D. ; Schnegg M (2017, Jan). Determinants of environment monitoring intensity and its impact on firm’s innovativeness. European Accounting Association Annual Conference (EAA). | |
|
 | Davila A. , Oyon D. (2017). La Liga’s RCD Espanyol, Analyzing the economics of soccer games. IESE Barcelona, 7. | |
|
 | Dong M. , Zhang X.-J. (2017). Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks. European Accounting Review, 1-27. | |
|
 | Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (B). London business School, 18. | |
|
 | Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (A). London Business School, 14. | |
|
 | Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (C). London Business School, 11. | |
|
 | Duke L., Markides C. ; Oyon D. (2017). UEFA 2016: The opportunities and challenges of connectivity. London Business School, 19. | |
|
 | Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2017). What does materiality mean to integrated reporting preparers? An empirical exploration. Meditari Accountancy Research, 25, 533-552. | |
|
 | 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. | |
|
 | Melloni Gaia, Caglio Ariela ; Perego Paolo (2017). Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports. Journal of Accounting and Public Policy, 36, 220-238. | |
|
 | Mikes A. , Morhart F. (2017). Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture. Management Accounting Research, 35, 66-82. | |
|
 | Mikes A. , Zhivitskaya M. (2017). Managing Ambiguity: Changes in the Role of the Chief Risk Officer in the UK's Financial Services Sector. The Routledge Companion to Performance Management and Control. Routledge, Oxford, UK. | |
|
 | Morricone S., Munari F., Oriani R. ; de Rassenfosse G. (2017). Commercialization Strategy and IPO Underpricing. Research Policy, 46, 1133-1141. | |
|
 | Roger P., Roger T. ; Schatt A. (2017). Idiosyncratic Volatility and Nominal Stock Prices: Evidence from Approximate Factor Structures. Finance Bulletin, 1, 29-45. | |
|
 | Schatt A. , Clerc C. (2017). La diversité des conseils d’administration suisses : un bilan. Expert Focus, 10, 37-42. | |
|
 | Schatt A. , Poretti C. (2017). Comment sont évaluées les cibles d’OPA en Suisse et en France? . Expert focus, 31-37. | |
|
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. | |
|
 | Barroso Casado R., Burkert M., Davila A. ; Oyon D. (2016). Shareholder Protection: The Role of Multiple Large Shareholders. Corporate Governance: An International Review, 24, 105-129. | |
|
 | Barroso R., Burkert M., Davila A., Oyon D. ; Schuhmacher K. (2016). The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance. Comptabilité, Contrôle et Audit, 22, 39-75. | |
|
 | Cardenas D., Davila A. ; Oyon D. (2016). Open Innovation : Academic and Practical Perspectives on the Journey from Idea to Market. Open Innovation. Oxford University Press, Oxford, UK. | |
|
 | Cardenas F., Davila A. ; Oyon D. (2016). Innovation Cells: Company Beachheads in Technology Universities. Open innovation: Academic and Practical Perspectives on the Journey from Idea to Market (pp. 169-201). New York, NY: Oxford University Press. | |
|
 | Dong M., Doukakis L. ; Ryan S. (2016, Jan). Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities. 39th Annual Congress of the European Accounting Association. European Accounting Association. | |
|
 | Dong M., Doukakis L.C. ; Ryan S.G. (2016). Banks' Discretion over the Debt Valuation Adjustment for Own Credit Risk. SSRN. | |
|
 | Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Août). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. Annual Congress of the American Accounting Association. | |
|
 | Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Sep). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 12th Workshop on European Financial Reporting (Eufin). | |
|
 | Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Juil). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 13th Biennial Athenian Policy Forum Conference. | |
|
 | Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Jan). The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods. 39th Annual Congress of the European Accounting Association. European Accounting Association. | |
|
 | Dousse V. , Oyon D. (2016). Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts. Expert Focus, 136-140. | |
|
 | Kaplan R. S. , Mikes A. (2016). Risk Management - The Revealing Hand. Journal of Applied Corporate Finance, 28, 8-18. | |
|
 | Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2016). Corporate Sustainable Development: is ‘Integrated Reporting' a Legitimation Strategy? : Is “Integrated Reporting” a Legitimation Strategy?. Business Strategy and the Environment, 25, 165-177. | |
|
 | Melloni Gaia, Stacchezzini Riccardo ; Lai Alessandro (2016). The tone of business model disclosure: an impression management analysis of the integrated reports. Journal of Management & Governance, 20, 295-320. | |
|
 | Mikes A. (2016). Book Review: Making a Market for Acts of God. Organization Studies, 37, 1541-1544. | |
|
 | Mikes A. (2016). The Triumph of the Humble Chief Risk Officer. Riskwork: Essays on the Organizational Life of Risk Management. Oxford University Press, Oxford, UK. | |
|
 | Paugam L., André P., Philippe H. ; Harfouche R. (2016). Brand Valuation. Routledge, New York, NY, USA. | |
|
 | Roger P. , Schatt A. (2016). Idiosyncratic risk, private benefits, and the value of family firms. Finance Research Letters, 17, 235-245. | |
|
 | Schatt A., Doukakis L., Bessieux-Ollier C. ; Walliser E. (2016). Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe, 13, 307-327. | |
|
 | Stacchezzini Riccardo, Melloni Gaia ; Lai Alessandro (2016). Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102-110. | |
|
 | Stettler A., Dousse V., Dong M. ; Darbellay Y. (2016). Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes, Lausanne, Suisse. | |
|
2015 | Davila A., Oyon D. ; Schnegg M. (2015). Romande Energie: Preparing for a changing landscape. HEC Lausanne-UNIL. | |
|
 | Derchi G. , Oyon D. (2015, Jan). Corporate provision of incentives for the attainment of environmental targets. Academy of Management (AoM) Proceedings. | |
|
 | Derchi G. B., Oyon D. (Dir.) (2015). Management Control for Corporate Sustainability Execution: The Role of Employee Compensation. Université de Lausanne, Faculté des hautes études commerciales. | |
|
 | Doukakis L. C. (2015). Book Review: Accounting and regulation: New insights on governance, markets and institutions, Roberto Di Pietra, Stuart McLeay, Joshua Ronen. Springer Science + Business Media, New York (2014). The International Journal of Accounting, 50, 348-351. | |
|
 | Hall M., Mikes A. ; Millo Y. (2015). How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions. Management Accounting Research, 26, 3-22. | |
|
 | Markides C., Oyon D. ; Duke L. (2015). Nayamed (B). London Business School, Case Centre. | |
|
 | Markides C., Oyon D. ; Duke L. (2015). Nayamed (A). London Business School, ECCH European Case Clearing House. | |
|
 | Melloni Gaia (2015). Intellectual capital disclosure in integrated reporting: an impression management analysis. Journal of Intellectual Capital, 16, 661-680. | |
|
 | Mikes A. , Kaplan R. S. (2015). When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management. Journal of Applied Corporate Finance, 27, 37-40. | |
|
 | Mikes A. , Morhart F. (2015). Chaplin's World. Case study, HEC Lausanne. | |
|
 | Roger P. , Schatt A. (2015). Entrepreneur's Overconfidence, Private Benefits and the Market Performance of the Firm. International Journal of Entrepreneurship and Small Business, 24, 289-301. | |
|
2014 | Apothéloz B., Stettler A., Dousse V. ; Dong M. (2014). Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion (2). Presses polytechniques universitaires romandes, Lausanne, Suisse. | |
|
 | Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Extensiveness of Adoption of a Code of Good Governance: The Role of Ownership Concentration and Shareholder Heterogeneity. European Accounting Association Annual Conference (EAA). | |
|
 | Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. American Accounting Association Annual Conference. | |
|
 | Barroso R., Davila A. ; Oyon D (2014, Jan). Board Independence: Integrating Agency and Resource Dependence Theories. Academy of management (AoM) Proceedings. | |
|
 | Bessieux-Ollier C., Schatt A., Walliser E. ; Zéghal D. (2014). La reconnaissance du capital immatériel : quels enjeux pour l’évaluation des entreprises ?. Management International, 18, 12-19. | |
|
 | Burkert M., Davila A., Kandarp M. ; Oyon D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research, 25, 6-29. | |
|
 | Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-96. | |
|
 | Dong M., Ryan S.G. ; Zhang X.-J. (2014). Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization. Review of Accounting Studies, 19, 242-280. | |
|
 | Doukakis L. C. , Papanastasopoulos G. (2014). The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions. Journal of International Financial Markets, Institutions and Money, 32, 256-277. | |
|
 | Doukakis L.C. (2014). The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities. Journal of Accounting and Public Policy, 33, 551-572. | |
|
 | Mikes A. (2014). The Triumph of the Humble Chief Risk Officer. Harvard Business School. | |
|
 | Mikes A. , Migdal A. (2014). Learning from the Kursk Submarine Rescue Failure: the Case for Pluralistic Risk Management. Harvard Business School. | |
|
 | Morricone S., Forti E. ; Munari F. (2014, Jan). "After the IPO: Patenting, Fear of Litigation and Secrecy.". Academy of Management Proceedings, 2014 (pp. 14287-14287). The Academy of Management. | |
|
 | Olivier T. , Schatt A. (2014). Etude de l’évaluation indépendante des cibles d’offres publiques d’achat. Revue Française de Gouvernance d'Entreprise, 13, 7-56. | |
|
2013 | Apothéloz B., Stettler A., Dousse V., Kunz A. H. ; Dong M. (2013). Maîtriser l'information comptable : Volume 4. Exercices et cas (4). Presses polytechniques et universitaires romandes, Lausanne, Suisse. | |
|
 | Barroso R., Burkert M., Davila A. ; Oyon D. (2013, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. European Accounting Association Annual Conference (EAA). | |
|
 | Derchi G., Burkert M. ; Oyon D. (2013). Environmental management accounting systems: A review of the evidence and propositions for future research. Accounting and Control for Sustainability (Vol. 26, pp. 197-229). Emerald Group Publishing Inc. | |
|
 | Derchi G. B., Burkert M. ; Oyon D. (2013). Environmental management accounting mechanisms: A review of the evidence and propositions for future research. Accounting and control for sustainability (Vol. 26, pp. 197-229). Emeral Group Publishing Inc. | |
|
 | Schatt A. , Serra F. (2013). Etude des dépréciations du goodwill dans le secteur bancaire européen. L’Expert Comptable Suisse, 8, 465-469. | |
|
2012 | Apothéloz B., Stettler A., Dousse V. ; Dong M. (2012). Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital. (3). Presses polytechniques et universitaires romandes, Lausanne, Suisse. | |
|
 | Barroso R., Burkert M., Davila A. ; Oyon D. (2012, Jan). Choice of governance practices and accounting standards: an institutional approach. European Accounting Association Annual Conference (EAA). | |
|
 | Burkert M. , Schuhmacher K. (2012). (Book Review) Abdel-Kader, M. G.: Management Accounting Research. The International Journal of Accounting, 47, 401-404. | |
|
![[logo_unil.png]](https://hecnet.unil.ch/medias/plone/lg14/logo_unil.png){kind=logo}
: Revue avec comité de lecture
