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Département de comptabilité et contrôle

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313 publications

Sous presse | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | ...

Sous presse

Non-Standard Errors

Mihet Roxana, Rudolf Nicolas, Schürhoff Norman The Journal of Finance. Peer-reviewed.

[DOI][serval:BIB_54943F7B8B57]

2024

Tail Risks and Private Equity Performance

Kurtović Hrvoje, Markarian Garen, 2024. Journal of Empirical Finance, 75. Peer-reviewed.

[DOI][serval:BIB_34112BF8EFBB]

2023

Green incentives and environmental performance

Derchi Giovanni-Batista, Davila Antonio, Oyon Daniel, 2023/12/01. Strategic Finance.

[serval:BIB_F1021882C690]

Cashing in on the culture wars? CEO activism, wokewashing, and firm value

Gaia Melloni, Andrea Patacconi, Nick Vikander, 2023/07/25. Strategic Management Journal.

[DOI][serval:BIB_8168DAFFB8C8]

The Risk and Performance of Listed Private Equity

Kurtović Hrvoje, Markarian Garen, Breuer Patrick, 2023/05/22. Journal of Alternative Investments, 26 (1) pp. 77-94. Peer-reviewed.

[DOI][serval:BIB_918A906A5288]

Blockholder Heterogeneity and Audit Fees: Does Private Information Matter?

Barroso Raul, Chiraz Ben Ali, Lesage Cédric, Oyon Daniel, 2023. Accounting in Europe.

[DOI][serval:BIB_6639DA77401C]

External complexity and the design of management control systems: a case study

Davila Antonio, Derchi Giovanni-Battista, Oyon Daniel, Schnegg Maël, 2023. Management Accounting Research.

[DOI][serval:BIB_D3E75C29E8E0]

Green incentives for environmental goals

Derchi Giovanni-Battista, Davila Antonio, Oyon Daniel, 2023. Management Accounting Research.

[DOI][serval:BIB_845C8717371D]

Precision oncology by point-of-care therapeutic drug monitoring and dosage adjustment of conventional cytotoxic chemotherapies: A perspective.

Briki M., André P., Thoma Y., Widmer N., Wagner A.D., Decosterd L.A., Buclin T., Guidi M., Carrara S., 2023. Pharmaceutics, 15 (4) p. 1283. Peer-reviewed.

[URN][DOI][WoS][Pmid][serval:BIB_A82A8DDE8796]

2022

Corporate Sustainability Reporting in Europe: A Scoping Review

Tami Dinh, Anna Husmann, Gaia Melloni, 2022/12/30. Accounting in Europe. Peer-reviewed.

[DOI][serval:BIB_39E28367405E]

Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk

Dong Minyue, Oberson Romain, 2022/09/19. Accounting and Business Research, 52 (6) pp. 641-679. Peer-reviewed.

[URN][DOI][WoS][serval:BIB_E5F2904EB55C]

Board of Directors’ Composition: Representation of Large Shareholders and Type of Ownership

Barroso Raul, Davila Antonio, Oyon Daniel, 2022/08. Academy of Management Proceedings.

[DOI][serval:BIB_7F5E63529898]

The Performance of Environmental and Social Activities in a Crisis

Ismail El Fassi, Daniel Oyon, Giovanni Battista Derchi, 2022/08. Academy of Management Proceedings.

[DOI][serval:BIB_EB2D8009D127]

How Do Non-Performing Loans Evolve Along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency

Bischof Jannis, Rudolf Nicolas, Schmundt Wilhelm, 2022/05/16. European Accounting Review pp. 1-26. Peer-reviewed.

[DOI][serval:BIB_84ECEC3D35D6]

Ensuring Sufficient Trough Plasma Concentrations for Broad-Spectrum Beta-Lactam Antibiotics in Children With Malignancies: Beware of Augmented Renal Clearance!

André P., Diezi L., Dao K., Crisinel P.A., Rothuizen L.E., Chtioui H., Decosterd L.A., Diezi M., Asner S., Buclin T., 2022. Frontiers in pediatrics, 9 p. 768438. Peer-reviewed.

[DOI][WoS][Pmid][serval:BIB_B465A6064AF2]

Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation

Davila Antonio, Guasch Marti, 2022. Journal of Accounting Research. Peer-reviewed.

[serval:BIB_60DA9E580377]

2021

Employee protection shocks and corporate cash holdings

Beuselinck Christof, Markarian Garen, Verriest Arnt, 2021/08. Journal of Corporate Finance, 69 p. 102027.

[DOI][WoS][serval:BIB_1CE1D7B59887]

Oil prices, earnings, and stock returns

Crawford Steve, Markarian Garen, Muslu Volkan, Price Richard, 2021/03. Review of Accounting Studies, 26 (1) pp. 218-257.

[DOI][WoS][serval:BIB_0E5F42CE99C9]

Why Are Firms with Lower Performance More Volatile and Unpredictable? A Vulnerability Explanation of the Bowman Paradox

Becerra Manuel, Markarian Garen, 2021/02/19. Organization Science.

[DOI][serval:BIB_5D30AE6DCD7F]

Budgeting in Public Organizations: The Influence of Managerial and Political Aspects

Davila Antonio, Aranda Carmen, Arellano Javier, 2021. European Accounting Review. Peer-reviewed.

[serval:BIB_D60B1B3C41CA]

The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study

Dong Minyue, 2021/01. The International Journal of Accounting, 56 (01) p. 20.

[DOI][serval:BIB_3684CBD3D630]

2020

Banks' Discretion Over the Debt Valuation Adjustment for Own Credit Risk

Dong Minyue, Doukakis Leonidas, Ryan Stephen G., 2020/12/23. Journal of Accounting, Auditing & Finance.

[DOI][WoS][serval:BIB_7441A64C0CB8]

The effect of import competition on product diversification revisited

Becerra Manuel, Markarian Garen, Santalo Juan, 2020/11. Strategic Management Journal, 41 (11) pp. 2126-2152.

[DOI][WoS][serval:BIB_D44B9DA408DE]

Risk Ownership, ERM Practices, and the Role of the Finance Function

Ittner Christopher, Oyon Daniel F., 2020/06/01. Journal of Management Accounting Research.

[DOI][serval:BIB_E2DDD50AD71B]

Climate change reporting: a commentary on key issues

Melloni Gaia, 2020. Die Unternehmung, 74 (3) pp. 312-323. Peer-reviewed.

[DOI][serval:BIB_DE3C65125AFE]

2019

Corporate investment and earnings surprises

Markarian Garen, Michenaud Sebastien, 2019/11/02. The European Journal of Finance, 25 (16) pp. 1485-1509.

[DOI][WoS][serval:BIB_B676F2641100]

Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting

Caglio Ariela, Melloni Gaia, Perego Paolo, 2019/10/21. European Accounting Review pp. 1-29.

[DOI][serval:BIB_E3980E5EB873]

Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level

Andre Paul, Filip Andrei, Moldovan Rucsandra, 2019/07/30. Journal of International Accounting Research.

[DOI][serval:BIB_BA928DF482B2]

Why Invest in Private Equity? A Comparison of Private Equity and Stock Market Returns

Marchel Kevin, Markarian Garen, 2019/06/30. The Journal of Alternative Investments, 22 (1) pp. 20-36.

[DOI][WoS][serval:BIB_4AAC8BF2275B]

IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives

André Paul, Kalogirou Fani, 2019/06/19. Accounting Forum pp. 1-23.

[DOI][serval:BIB_FD20B5339795]

Market reaction to the effect of corporate social responsibility on mergers and acquisitions: Evidence on emerging markets

Yen T.-Y., André P., 2019/02. The Quarterly Review of Economics and Finance, 71 pp. 114-131.

[DOI][WoS][serval:BIB_C47D5D03BAC0]

Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France

Bédard J., Gonthier-Besacier N., Schatt A., 2019. AUDITING: A Journal of Practice & Theory, 38 (3) pp. 23-45. Peer-reviewed.

[DOI][serval:BIB_4D8C72346C52]

Le plafond de verre dans les cabinets d’audit suisses

Poretti C., Schatt A., 2019. Expert Focus, 8 pp. 566-569.

[serval:BIB_B360D2B170D2]

Maîtriser l’information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes, cadre conceptuel et établissement des comptes annuels

Stettler Alfred, Dousse Vincent, Dong Minyue, Darbellay Yves, 2019., 9e édition, 1, Presses polytechniques et universitaires romandes.

[serval:BIB_ADE28E9DB192]

2018

Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls

Chen J., Demers E., Lev B., 2018/12. Management Science, 64 (12) pp. 5461-5959. Peer-reviewed.

[URN][DOI][serval:BIB_38E88C6BE17E]

Quo Vadis: politics, uncertainty and Saudi Aramco

Markarian Garen, Stockhausen Tobias, 2018/12/01. The Journal of World Energy Law & Business, 11 (6) pp. 487-505.

[DOI][WoS][serval:BIB_13B5E5E96651]

The impact of International Financial Reporting Standards (IFRS) adoption and IFRS renouncement on audit fees: The case of Switzerland

Raffournier B., Schatt A., 2018/11. International Journal of Auditing, 22 (3) pp. 345-359. Peer-reviewed.

[DOI][serval:BIB_F80EA73B5B19]

The role of Irving Fisher in the development of fair value accounting thought

Markarian Garen, 2018/09/02. Accounting History Review, 28 (3) pp. 181-190.

[DOI][WoS][serval:BIB_2A38510A92A0]

Are CEOs fired for their CSR performance?

Derchi Giovanni Battista, El Messoussi Anas, Oyon Daniel, 2018/08. Academy of Management Proceedings.

[DOI][serval:BIB_68C50154C452]

Linguistic tone and the small trader

Baginski S.P., Demers E., Kausar A., Yu Y.J., 2018/07. Accounting, Organizations and Society, 68-69 pp. 21-37. Peer-reviewed.

[DOI][serval:BIB_CD090BAD65F2]

Integrated reporting and narrative accountability: the role of preparers

Lai Alessandro, Melloni Gaia, Stacchezzini Riccardo, 2018/06/18. Accounting, Auditing & Accountability Journal, 31 (5) pp. 1381-1405.

[DOI][WoS][serval:BIB_DBDB0F460952]

Audit committees' independence and the information content of earnings announcements in Western Europe

Poretti C., Schatt A., Bruynseels L., 2018/06. Journal of Accounting Literature, 40 pp. 29-53. Peer-reviewed.

[DOI][WoS][serval:BIB_76EB0C4F578E]

Behavioral bias in number processing: Evidence from analysts' expectations

Roger T., Roger P., Schatt A., 2018/05. Journal of Economic Behavior & Organization, 149 (315-331) pp. 315-331. Peer-reviewed.

[DOI][WoS][serval:BIB_F3387600C665]

An international study of internal audit function quality

Jiang L., André P., Richard C., 2018/04/16. Accounting and Business Research, 48 (3) pp. 264-298. Peer-reviewed.

[DOI][WoS][serval:BIB_AC749866FB4A]

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts

André P., Dionysiou D., Tsalavoutas I., 2018/02/07. Applied Economics, 50 (7) pp. 707-725. Peer-reviewed.

[DOI][WoS][serval:BIB_E0EC76E5AF97]

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)

André P., Ben-Amar W., Huang Z., 2018. Revue Française de Gouvernance d’Entreprise, 19 pp. 11-39. Peer-reviewed.

[serval:BIB_B51A0415493F]

From Risk Appetite to Values at Risk: Exploring the Ethical Turn in Risk Management

Mikes A., 2018. dans GLOBAL Management Accounting Research Symposium.

[serval:BIB_C15D17909F56]

La gestion des résultats par les nouveaux dirigeants : quels enjeux pour les conseils d’administration ?

Schatt A., Bessieux-Ollier C., Poretti C., 2018. Revue Française de Gouvernance d'Entreprise, 19 pp. 69-89. Peer-reviewed.

[serval:BIB_CF588496F58A]

Using management control systems to support agility

Markides C., Oyon D., Schnegg M., 2018. dans Heracleous L., Prange C. (eds.) AgilityX: How organizations thrive in unpredictable times chap. 7, Cambridge University Press.

[serval:BIB_A5C6A5557D7F]

2017

Risk management: Towards a behavioral perspective

Mikes A., Oyon D., Jeitziner J., 2017/11/09. pp. 459-470 dans Libby T., Thorne L. (eds.) The Routledge Companion to Behavioral Accounting Research chap. 29, Routledge.

[DOI][serval:BIB_F6C04FA48A84]

What does materiality mean to integrated reporting preparers? An empirical exploration

Lai Alessandro, Melloni Gaia, Stacchezzini Riccardo, 2017/10/02. Meditari Accountancy Research, 25 (4) pp. 533-552.

[DOI][WoS][serval:BIB_844D60D1935D]

Managing Ambiguity: Changes in the Role of the Chief Risk Officer in the UK's Financial Services Sector

Mikes A., Zhivitskaya M., 2017/08. dans Harris E. (eds.) The Routledge Companion to Performance Management and Control chap. 11, Routledge.

[serval:BIB_4C565CF684B9]

Commercialization Strategy and IPO Underpricing

Morricone S., Munari F., Oriani R., de Rassenfosse G., 2017/07. Research Policy, 46 (6) pp. 1133-1141.

[DOI][WoS][serval:BIB_81D80D18AF93]

Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture

Mikes A., Morhart F., 2017/06. Management Accounting Research, 35 pp. 66-82. Peer-reviewed.

[DOI][WoS][serval:BIB_23D1C878142D]

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries

André P., 2017/05/04. Accounting in Europe, 14 (1-2) pp. 1-12. Peer-reviewed.

[DOI][WoS][serval:BIB_FEAC77F1E8DB]

Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports

Melloni Gaia, Caglio Ariela, Perego Paolo, 2017/05. Journal of Accounting and Public Policy, 36 (3) pp. 220-238.

[DOI][WoS][serval:BIB_8BA089D7CB48]

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Mazzi F., André P., Dionysiou D., Tsalavoutas I., 2017/04. Accounting and Business Research, 47 (3) pp. 268-312. Peer-reviewed.

[DOI][WoS][serval:BIB_569DB87E2623]

Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks

Dong M., Zhang X.-J., 2017/03/30. European Accounting Review pp. 1-27. Peer-reviewed.

[DOI][serval:BIB_D18A23EB0092]

Comment sont évaluées les cibles d’OPA en Suisse et en France?

Schatt A., Poretti C., 2017/02. Expert focus pp. 31-37.

[serval:BIB_1797B9BE1026]

Corporate governance: challenges for international sports federations

Davila A., Derchi G., Oyon D., 2017. dans Hendricks G., Landrove J. (eds.) AISTS Collected Insights on Governance and Ethics, AISTS.

[serval:BIB_114169E4FFD3]

Determinants of environment monitoring intensity and its impact on firm’s innovativeness

Davila A., Markides C., Oyon D., Schnegg M, 2017. dans European Accounting Association Annual Conference (EAA).

[serval:BIB_1FF1DC717D65]

Idiosyncratic Volatility and Nominal Stock Prices: Evidence from Approximate Factor Structures

Roger P., Roger T., Schatt A., 2017. Finance Bulletin, 1 (1) pp. 29-45. Peer-reviewed.

[serval:BIB_5FA1E7908D07]

La diversité des conseils d’administration suisses : un bilan

Schatt A., Clerc C., 2017. Expert Focus, 10 pp. 37-42.

[serval:BIB_45CE036DD131]

La Liga’s RCD Espanyol, Analyzing the economics of soccer games

Davila A., Oyon D., 2017. IESE Barcelona p. 7.

[serval:BIB_67B688F560FF]

Risk management: Towards a behavioural perspective

Mikes Anette, Oyon Daniel, Jeitziner Jeannine, 2017. dans The Routledge Companion to Behavioural Accounting Research, Routledge.

[DOI][serval:BIB_75F99C62E9C6]

The moderating effect of small significant shareholders on shareholder protection

Barroso R., Ben Ali C., Lesage C., Oyon D., 2017. dans European Accounting Association Annual Conference (EAA).

[serval:BIB_542A13022BEE]

Turning around KBC in 2009-2016 (A)

Duke L., Markides C., Oyon D., 2017. London Business School p. 14.

[serval:BIB_F62860F2782B]

Turning around KBC in 2009-2016 (B)

Duke L., Markides C., Oyon D., 2017. London business School p. 18.

[serval:BIB_0DA91368FE5E]

Turning around KBC in 2009-2016 (C)

Duke L., Markides C., Oyon D., 2017. London Business School p. 11.

[serval:BIB_146C5D1CD803]

UEFA 2016: The opportunities and challenges of connectivity

Duke L., Markides C., Oyon D., 2017. London Business School p. 19.

[serval:BIB_F9061259B6F3]

2016

Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors

André P., Filip A., Moldovan R., 2016/12. The International Journal of Accounting, 51 (4) pp. 443-461. Peer-reviewed.

[DOI][serval:BIB_39ED3A225CD2]

Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management

Stacchezzini Riccardo, Melloni Gaia, Lai Alessandro, 2016/11. Journal of Cleaner Production, 136 pp. 102-110.

[DOI][WoS][serval:BIB_6C5296F4FFAE]

Book Review: Making a Market for Acts of God

Mikes A., 2016/10/01. Organization Studies, 37 (10) pp. 1541-1544.

[DOI][WoS][serval:BIB_91CAA23EE133]

Do Goodwill Impairments by European Firms Provide Useful Information to Investors?

Schatt A., Doukakis L., Bessieux-Ollier C., Walliser E., 2016/09. Accounting in Europe, 13 (3) pp. 307-327. Peer-reviewed.

[DOI][WoS][serval:BIB_0A162D9320A8]

Examining the Patterns of Goodwill Impairments in Europe and the US

André P., Filip A., Paugam L., 2016/09. Accounting in Europe, 13 (3) pp. 329-352. Peer-reviewed.

[DOI][WoS][serval:BIB_14ACCDBC4224]

The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods

Doukakis L., Ghicas D., Siougle G., Sougiannis T., 2016/09. dans 12th Workshop on European Financial Reporting (Eufin).

[serval:BIB_47116E82C395]

The Triumph of the Humble Chief Risk Officer

Mikes A., 2016/09. dans Power M. K. (eds.) Riskwork: Essays on the Organizational Life of Risk Management chap. 12, Oxford University Press.

[DOI][serval:BIB_C4F4A4B7FE1A]

The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods

Doukakis L., Ghicas D., Siougle G., Sougiannis T., 2016/08. dans Annual Congress of the American Accounting Association.

[serval:BIB_4EB7B2C01734]

Open Innovation : Academic and Practical Perspectives on the Journey from Idea to Market

Cardenas D., Davila A., Oyon D., 2016/07/01. dans Markman A. (eds.) Open Innovation, Oxford University Press.

[DOI][serval:BIB_FB6382C5EB86]

The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods

Doukakis L., Ghicas D., Siougle G., Sougiannis T., 2016/07. dans 13th Biennial Athenian Policy Forum Conference.

[serval:BIB_E3A88A7D1037]

The tone of business model disclosure: an impression management analysis of the integrated reports

Melloni Gaia, Stacchezzini Riccardo, Lai Alessandro, 2016/06. Journal of Management & Governance, 20 (2) pp. 295-320.

[DOI][WoS][serval:BIB_28C7E12D7407]

Corporate Sustainable Development: is ‘Integrated Reporting' a Legitimation Strategy? : Is “Integrated Reporting” a Legitimation Strategy?

Lai Alessandro, Melloni Gaia, Stacchezzini Riccardo, 2016/03. Business Strategy and the Environment, 25 (3) pp. 165-177.

[DOI][WoS][serval:BIB_A8B98E212B94]

Are joint audits associated with higher audit fees?

André P., Broye G., Pong C., Schatt A., 2016. European Accounting Review, 25 (2) pp. 245-274. Peer-reviewed.

[DOI][WoS][serval:BIB_069537BB3BBA]

Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities

Dong M., Doukakis L., Ryan S. , 2016. dans 39th Annual Congress of the European Accounting Association, European Accounting Association.

[serval:BIB_00EC397CD05B]

Brand Valuation

Paugam L., André P., Philippe H., Harfouche R., 2016. Routledge Studies in Accounting 184, Routledge.

[serval:BIB_62FCF904CDDC]

Idiosyncratic risk, private benefits, and the value of family firms

Roger P., Schatt A., 2016. Finance Research Letters, 17 pp. 235-245. Peer-reviewed.

[DOI][WoS][serval:BIB_A947ACACB1F0]

Innovation Cells: Company Beachheads in Technology Universities

Cardenas F., Davila A., Oyon D., 2016. pp. 169-201 dans Markman A. (eds.) Open innovation: Academic and Practical Perspectives on the Journey from Idea to Market chap. 8, New York, NY: Oxford University Press.

[DOI][serval:BIB_E89BDDF2465D]

Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels

Stettler A., Dousse V., Dong M., Darbellay Y., 2016., 8e édition Economie+Management, 1 691, Presses polytechniques et universitaires romandes.

[serval:BIB_934D6BB5A9EB]

Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts

Dousse V., Oyon D., 2016. Expert Focus pp. 136-140.

[serval:BIB_68FEF378DD25]

Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre

Dousse V., Oyon D., 2016. Expert Focus pp. 96-100.

[serval:BIB_CDDBE997E64F]

Risk Management - The Revealing Hand

Kaplan R. S., Mikes A., 2016. Journal of Applied Corporate Finance, 28 (1) pp. 8-18. Peer-reviewed.

[DOI][WoS][serval:BIB_9B119612272B]

Shareholder Protection: The Role of Multiple Large Shareholders

Barroso Casado R., Burkert M., Davila A., Oyon D., 2016. Corporate Governance: An International Review, 24 (2) pp. 105-129. Peer-reviewed.

[DOI][serval:BIB_68B3FD1BE6B2]

The Informativeness of Micro and Macro Information During Economic Crisis and Non-Crisis Periods

Doukakis L., Ghicas D., Siougle G., Sougiannis T., 2016. dans 39th Annual Congress of the European Accounting Association, European Accounting Association.

[serval:BIB_758928CF6A28]

The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance

Barroso R., Burkert M., Davila A., Oyon D., Schuhmacher K., 2016. Comptabilité, Contrôle et Audit, 22 (2) pp. 39-75. Peer-reviewed.

[serval:BIB_5F255BE0E89D]

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)

Doukakis L. C., 2015/09. The International Journal of Accounting, 50 (3) pp. 348-351.

[DOI][serval:BIB_D28D08928276]

Intellectual capital disclosure in integrated reporting: an impression management analysis

Melloni Gaia, 2015/07/13. Journal of Intellectual Capital, 16 (3) pp. 661-680.

[DOI][WoS][serval:BIB_A42A1CEDFCFD]

Institutional Investors and Insider Trading Profitability

Bricker Robert, Markarian Garen, 2015/07/03. European Accounting Review, 24 (3) pp. 495-518.

[DOI][WoS][serval:BIB_85C1A1A0F39A]

How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions

Hall M., Mikes A., Millo Y., 2015/03. Management Accounting Research, 26 pp. 3-22. Peer-reviewed.

[DOI][WoS][serval:BIB_2E11593A341D]

Chaplin's World

Mikes A., Morhart F., 2015. Case study, HEC Lausanne.

[serval:BIB_2E15B759AF42]

Corporate provision of incentives for the attainment of environmental targets

Derchi G., Oyon D., 2015. dans Academy of Management (AoM) Proceedings. Peer-reviewed.

[DOI][serval:BIB_22CA59123103]

Entrepreneur's Overconfidence, Private Benefits and the Market Performance of the Firm

Roger P., Schatt A., 2015. International Journal of Entrepreneurship and Small Business, 24 (3) pp. 289-301. Peer-reviewed.

[DOI][serval:BIB_55D57C337E2A]

Nayamed (A)

Markides C., Oyon D., Duke L., 2015. London Business School, ECCH European Case Clearing House.

[serval:BIB_D40F7020EE62]

Nayamed (B)

Markides C., Oyon D., Duke L., 2015. London Business School, Case Centre.

[serval:BIB_D5A0E0FF9333]

Romande Energie: Preparing for a changing landscape

Davila A., Oyon D., Schnegg M., 2015. HEC Lausanne-UNIL.

[serval:BIB_9E5F9574F69A]

The Landscape Monitor. Look Outside Your Firm: A Tool to Sense What's Coming

Davila Antonio, Oyon Daniel, Parmigiani Pilar, Schnegg maël, 2015. IESE Insight pp. 58-60.

[DOI][serval:BIB_FB630717B30D]

When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management

Mikes A., Kaplan R. S., 2015. Journal of Applied Corporate Finance, 27 (1) pp. 37-40. Peer-reviewed.

[DOI][serval:BIB_3F61F27911A2]

2014

The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities

Doukakis L.C., 2014/11. Journal of Accounting and Public Policy, 33 (6) pp. 551-572. Peer-reviewed.

[DOI][WoS][serval:BIB_55202070C521]

The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions

Doukakis L. C., Papanastasopoulos G., 2014/09. Journal of International Financial Markets, Institutions and Money, 32 pp. 256-277. Peer-reviewed.

[DOI][WoS][serval:BIB_51B6D61C19E5]

Learning from the Kursk Submarine Rescue Failure: the Case for Pluralistic Risk Management

Mikes A., Migdal A., 2014/07. (15-003) Working paper, Harvard Business School.

[URN][serval:BIB_945E25D6F2F1]

Product Market Competition, Information and Earnings Management

Markarian Garen, Santalo Juan, 2014/06. Journal of Business Finance & Accounting, 41 (5-6) pp. 572-599.

[DOI][WoS][serval:BIB_B31B7209CE54]

The Triumph of the Humble Chief Risk Officer

Mikes A., 2014/05. (14-114) Working paper, Harvard Business School.

[URN][serval:BIB_C5A29697478C]

La reconnaissance du capital immatériel : quels enjeux pour l’évaluation des entreprises ?

Bessieux-Ollier C., Schatt A., Walliser E., Zéghal D., 2014/04. Management International, 18 (3) pp. 12-19. Peer-reviewed.

[DOI][serval:BIB_BA20569B22E1]

Discussion of "Convergence of Accounting Standards and Foreign Direct Investment"

Dong M., 2014/03. The International Journal of Accounting, 49 (1) pp. 87-96. Peer-reviewed.

[DOI][serval:BIB_19FDED2BCECB]

Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization

Dong M., Ryan S.G., Zhang X.-J., 2014/03. Review of Accounting Studies, 19 (1) pp. 242-280. Peer-reviewed.

[URN][DOI][WoS][serval:BIB_73E957DB921B]

"After the IPO: Patenting, Fear of Litigation and Secrecy."

Morricone S., Forti E., Munari F., 2014/01/01. pp. 14287-14287 dans Academy of Management Proceedings, The Academy of Management.

[DOI][serval:BIB_FC49E702F693]

Board Independence: Integrating Agency and Resource Dependence Theories

Barroso R., Davila A., Oyon D, 2014. dans Academy of management (AoM) Proceedings. Peer-reviewed.

[DOI][serval:BIB_919237A45E13]

Crisis and fair values: Echoes of early twentieth century debates?

Markarian Garen, 2014. The Accounting Historians Journal, 41 (1) pp. 35-60.

[serval:BIB_E2B2309A6B66]

Etude de l’évaluation indépendante des cibles d’offres publiques d’achat

Olivier T., Schatt A., 2014. Revue Française de Gouvernance d'Entreprise, 13 pp. 7-56.

[serval:BIB_6EA155107683]

Extensiveness of Adoption of a Code of Good Governance: The Role of Ownership Concentration and Shareholder Heterogeneity

Barroso R., Burkert M., Davila A., Oyon D., 2014. dans European Accounting Association Annual Conference (EAA). Peer-reviewed.

[serval:BIB_6ADC43DCC5A0]

Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion

Apothéloz B., Stettler A., Dousse V., Dong M., 2014., 4e édition , 2, Presses polytechniques universitaires romandes.

[serval:BIB_31D42ED8A455]

Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders

Barroso R., Burkert M., Davila A., Oyon D., 2014. dans American Accounting Association Annual Conference. Peer-reviewed.

[serval:BIB_0CEBFC5E9C11]

Relating alternative forms of contingency fit to the appropriate methods to test them

Burkert M., Davila A., Kandarp M., Oyon D., 2014. Management Accounting Research, 25 (1) pp. 6-29. Peer-reviewed.

[DOI][WoS][serval:BIB_6F77F148B648]

The Internal Organization of Enterprise Risk Management

Ittner Christopher D., Oyon Daniel F., 2014. SSRN Electronic Journal.

[DOI][serval:BIB_3B26360C7A0F]

2013

Environmental management accounting systems: A review of the evidence and propositions for future research

Derchi G., Burkert M., Oyon D., 2013/11/30. pp. 197-229 dans Songini L., Pistoni A., Herzig C. (eds.) Accounting and Control for Sustainability, Emerald Group Publishing Inc..

[serval:BIB_2E212B76F251]

Investment horizon, risk, and compensation in the banking industry

Livne Gilad, Markarian Garen, Mironov Maxim, 2013/09. Journal of Banking & Finance, 37 (9) pp. 3669-3680.

[DOI][WoS][serval:BIB_084E9788F7FD]

Environmental management accounting mechanisms: A review of the evidence and propositions for future research

Derchi G. B., Burkert M., Oyon D., 2013. pp. 197-229 dans Songini L., Pistoni A., Herzig C. (eds.) Accounting and control for sustainability, Emeral Group Publishing Inc..

[DOI][serval:BIB_0A18A6DE2922]

Etude des dépréciations du goodwill dans le secteur bancaire européen

Schatt A., Serra F., 2013. L’Expert Comptable Suisse, 8 pp. 465-469.

[serval:BIB_913A1AB0EBA2]

Maîtriser l'information comptable : Volume 4. Exercices et cas

Apothéloz B., Stettler A., Dousse V., Kunz A. H., Dong M., 2013., 4e édition, 4, Presses polytechniques et universitaires romandes.

[serval:BIB_398BB8B75BB0]

Monitoring the external business environment: a case study of a producer and distributor of electricity in Switzerland

Davila Antonio, Oyon Daniel, Schnegg Maël, 2013. dans EIASM 7th Conference on Performance Measurement and Management Control. Peer-reviewed.

[serval:BIB_8DC35075233A]

Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders

Barroso R., Burkert M., Davila A., Oyon D., 2013. dans European Accounting Association Annual Conference (EAA). Peer-reviewed.

[serval:BIB_1E710B698561]

2012

Discussion of International Corporate Governance and Finance: Legal, Cultural and Political Explanations

Doukakis L. C., 2012/06. International Journal of Accounting, 47 (2) pp. 270-276. Peer-reviewed.

[DOI][serval:BIB_1AD6DEBDAD6B]

Governance mechanisms in domestic and international buyer-supplier relationships: An empirical study

Burkert M., Ivens B.S., Shan J., 2012/04. Industrial Marketing Management, 41 (3) pp. 544-556. Peer-reviewed.

[serval:BIB_D775FBDF7868]

(Book Review) Abdel-Kader, M. G.: Management Accounting Research

Burkert M., Schuhmacher K., 2012. The International Journal of Accounting, 47 (3) pp. 401-404.

[serval:BIB_A4569917F0E6]

Choice of governance practices and accounting standards: an institutional approach

Barroso R., Burkert M., Davila A., Oyon D., 2012. dans European Accounting Association Annual Conference (EAA). Peer-reviewed.

[serval:BIB_0244E613DA8E]

Complementarity between Corporate Venture Capital and Research & Development: Impact in Value Creation

Cardenas F., Davila A., Oyon D., 2012. dans 32nd Strategic Management Society Annual Conference. Peer-reviewed.

[serval:BIB_9F3F66EA0F73]

Contribution of CVC, R&D, and their interaction to Market and Profitability

Cardenas F., Davila A., Oyon D., 2012. dans Academy of Management (AOM).

[serval:BIB_D89AE263B651]

Internal and External Determinants of Corporate Venture Capital Activity

Cardenas F., Davila A., Oyon D, 2012. dans Academy of Management (AOM) Annual Meeting. Peer-reviewed.

[serval:BIB_7F2268302E9B]

Malea Fashion District: How Successful Managers Use Financial Information to Grow Organizations

Davila A., Oyon D., 2012., 2nd edition, Esplugues del Llobregat Vease.

[serval:BIB_F3EA86E6AD55]

Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital.

Apothéloz B., Stettler A., Dousse V., Dong M., 2012., 4ème édition , 3, Presses polytechniques et universitaires romandes.

[serval:BIB_AD0663AFF455]

Tax Management and IFRS Financial Reporting Synergies

Doukakis L. C., Siougle G., Vrentzou E., 2012. International Journal of Accounting, Auditing and Performance Evaluation, 8 (3) pp. 223-238. Peer-reviewed.

[DOI][serval:BIB_9647B884D68D]

Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives

Dong M., Shan J., 2012. dans The American Accounting Association (AAA) annual conference. Peer-reviewed.

[serval:BIB_684904977906]

2011

Application of the controllability principle and managerial performance: The role of role perceptions

Burkert M., Fischer F., Schäffer U., 2011/09. Management Accounting Research, 22 (3) pp. 143-159. Peer-reviewed.

[DOI][serval:BIB_D77A1F9E3081]

Bankers' compensation and fair value accounting

Livne Gilad, Markarian Garen, Milne Alistair, 2011/09. Journal of Corporate Finance, 17 (4) pp. 1096-1115.

[DOI][WoS][serval:BIB_5DBF5D9CA994]

Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies

Dong M., Stettler A., 2011/09. The International Journal of Accounting, 46 (3) pp. 271-303. Peer-reviewed.

[DOI][serval:BIB_02CA040AA30D]

Corporate Governance and Accrual Earnings Management

Bekiris F. V., Doukakis L. C., 2011/08. Managerial and Decision Economics, 32 (7) pp. 439-456. Peer-reviewed.

[DOI][serval:BIB_E91665DFCEEC]

Accounting, Governance and the Crisis: Is Risk the Missing Link?

Magnan Michel, Markarian Garen, 2011/06. European Accounting Review, 20 (2) pp. 215-231.

[DOI][WoS][serval:BIB_EF9D0D336FAB]

Gouvernance d'entreprise, management responsable et systèmes de contrôle

Barroso R., Burkert M., Davila A., Oyon D., 2011. pp. 119-130 dans Palazzo G., Wentland M. (eds.) Pour un management responsable au XXIe siècle chap. 11, Paris: Pearson.

[serval:BIB_D5EE10133D01]

Innovation Approaches to Value Creation

Cardenas F., Davila A., Oyon D., 2011. dans EIASM 6th Conference on Performance Measurement and Management Control. Peer-reviewed.

[serval:BIB_F88BA82AF8C3]

Private equity as governance mechanism in a context of concentrated ownership

Barroso R., Davila A., Oyon D, 2011. dans 34th European Accounting Association Annual Conference (EAA). Peer-reviewed.

[serval:BIB_643E2EFE33DC]

Say on Pay Design and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit

Göx R.F., Imhof F., Kunz A.H., 2011. dans European Accounting Association 34th Annual Congress, Rome..

[serval:BIB_0C6DE22F9D35]

Stock Market Valuation of Patent Portfolios

Morricone S., Oriani R., 2011. pp. 337-364 dans Munari F., Oriani R. (eds.) The Economic Valuation of Patents. Methods and Applications chap. 13, Edward Elgar Publishing.

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Valuing Patents for Accounting Purposes

Morricone S., 2011. pp. 288-308 dans Munari F., Oriani R. (eds.) The Economic Valuation of Patents. Methods and Applications chap. 11, Edward Elgar Publishing.

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2010

Chapter on Switzerland

Eberle Reto, Achleitner Ann-Kristin, 2010/12. pp. 219-244 dans Previts Gary Wolnizer Peter & Walton Peter (eds.) A Global History of Accounting, Financial Reporting and Public Policies: Europe, Emerald Group.

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Maîtriser l'information comptable

Apothéloz B., Stettler A., Dousse V., 2010/09., 7ème édition, vol. 1 470, Presses polytechniques et universitaires romandes.

[serval:BIB_1133EFEA5E53]

Swiss GAAP RPC. Explications, illustrations et exemples

Conrad Meyer (éditeur) , Bertschinger P., Dousse V., Eberle R., Grossmann B., Leu Ph., Mattmann S., Meyer C., Suter D., Teitler-Feinberg E. et al., 2010/09., lère 368, Verlag : SKV.

[serval:BIB_BA070A4B097F]

Prévoir les performances individuelles des auditeurs assistants, Résultats d'une étude empirique conduite en Suisse

Stettler A., Lee Y.-T., Antonakis J., 2010/08. L'Expert-comptable suisse 10/8 pp. 487-493.

[serval:BIB_C5529C3E98D4]

United Nations Conference on Trade and Development - Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD-ISAR) (Editors): Capacity building framework on high-quality corporate reporting

Eberle Reto & al. , 2010/08..

[serval:BIB_C4BDC60148A4]

Determinants of Corporate Disclosure: A multicountry, multilevel study

Dong M., 2010/05. 268, Lambert Academic Publishing AG & Co. (LAP).

[serval:BIB_F503A0F32727]

'Say on Pay' and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1588682

Göx R.F., Imhof F., Kunz A.H., 2010/04. 31, Universities of Lausanne and Fribourg.

[serval:BIB_EE9CF6288C16]

Accounting Variables Influencing Corporate Venturing

Cardenas F., Davila A., Oyon D., 2010. dans European Accounting Association 33rd Annual Congress. Peer-reviewed.

[serval:BIB_B0DA844E7552]

Determinants of bank investment in risk management systems: the case of Advanced Measurement Approach under Basel II New Capital Accord

Ittner C., Oyon D., Yanochkin A., 2010. dans American Accounting Association Meeting (AAA). Peer-reviewed.

[serval:BIB_6CC78BC2AB01]

Exploring performance consequences of Balanced Scorecard adoptions in a large-scale setting: Direct and indirect effects

Burkert M., Davila T., Oyon D., 2010. dans European Accounting Association 33rd Annual Congress. Peer-reviewed.

[serval:BIB_6C2F573B2324]

Historical-Cost or Fair-Value Accounting: Analysis of the Reclassification of Unrealized Holding Gains and Losses for Marketable Securities

Dong M., Zhang X-J., 2010. dans 33rd European Accounting Association (EAA) annual conference. Peer-reviewed.

[serval:BIB_DF55FAF381B2]

Incentives, Motivational Crowding-out, and the Value of Information.

Heine M., Hofmann C., Kunz A.H., 2010/01. 43, Universities of Wharton, Mannheim et Lausanne.

[serval:BIB_8827D6B45EAF]

Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research

Burkert M., Davila A., Oyon D., 2010. pp. 345 - 361 dans Epstein M., Manzoni J.F., Davila A. (eds.) Performance Measurement and Management Control, Bingley, UK: Emerald Group Publishing Limited.

[DOI][serval:BIB_D0EE135CE950]

Risiken aufdecken durch den Revisor [Détection des risques par le réviseur]

Eberle Reto, Neininger Roger, 2010. Handelszeitung - Wirtschaftsprüfungsspezial, 6-12 Oktober 2010 p. 46.

[serval:BIB_394E6B3842C6]

Swiss GAAP FER-Umstellung und -Einführung - Vorgehen und Stolpersteine [Conversion et introduction des Swiss GAAP RPC- Approche et difficultés]

Eberle Reto, Huber Jean-Marc, 2010. Der Schweizer Treuhänder, 9 pp. 559 - 564.

[serval:BIB_E7AE1927C147]

The effect of governance transparency on earnings response coefficient: evidence from emerging markets

Dong M., Xue Q., 2010. International Journal of Accounting, Auditing and Performance Evaluation, 6 (2/3) p. 158. Peer-reviewed.

[DOI][serval:BIB_494ECE9A392B]

The Persistence of Earnings and Earnings Components after the Adoption of IFRS

Doukakis L. C., 2010. Managerial Finance, 36 (11) pp. 969-980. Peer-reviewed.

[DOI][serval:BIB_2FE2F974509C]

What to Do Against Disruptive Business Models (When and How to Play Two Games at Once)

Markides C., Oyon D., 2010. Mit Sloan Management Review, 51 (4) pp. 25-32. Peer-reviewed.

[WoS][serval:BIB_9FF61F2D8A30]

Wieso in der Schweiz ein Audit nicht ein Audit ist [Pourquoi l'audit n'est pas de l'audit en Suisse]

Eberle Reto, 2010. pp. 297 - 305 dans Leibfried Peter & Schäfer Dirk (eds.) 25 Jahre Unternehmertum - Festschrift für Giorgio Behr, Versus Verlag.

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2009

Local versus global: Corporate governance practices in Chinese domestic and overseas companies

Dong M., Xue Q., 2009/11. International Journal of Disclosure and Governance, 6 (4) pp. 336-354. Peer-reviewed.

[DOI][serval:BIB_07DDEB5E3D1D]

CEO Risk-Related Incentives and Income Smoothing

Grant Julia, Parbonetti Antonio, Markarian Garen, 2009/03. Contemporary Accounting Research, 26.

[DOI][serval:BIB_6DC9D23A97FE]

How to correctly estimate firm-level and country-level effects in cross-sectional analysis of international accounting issues? A simulation study on corporate disclosure

Dong M., 2009/02., The Accounting Section of the German Academic Association for Business Research (AS-VHB) dans Annual Conference of Financial and Management Accounting, Auditing and Corporate Governance.

[serval:BIB_D309C88919CD]

Accounting and Control, Entrepreneurship, and Innovation: Venturing into New Research Opportunities

Davila A., Foster G., Oyon D., 2009. European Accounting Review, 18 (2) pp. 281-311. Peer-reviewed.

[DOI][WoS][serval:BIB_78E60A3F5B7F]

An exploratory study on the emergence of corporate governance mechanisms

Barroso R., Davila A., Oyon D., 2009. dans European Accounting Association 32nd Annual Congress. Peer-reviewed.

[serval:BIB_FAA4DF5E407E]

Commentaire relatif aux art. 660 à 670 CO (2e édition)

Eberle Reto, 2009. dans Kren Kostkiewicz Jolanta/Nobel Peter/Schwander Ivo/Wolf Stephan (eds.) Commentaire sur le Code des obligations suisse, Orell Füssli.

[serval:BIB_2D0A9E384245]

Das Rechnungswesen von Elektrizitätsversorgungsunternehmen (EVU) aus regulatorischer Sicht

d'Arcy A., Burry S., 2009. dans Finanz- und Rechnungswesen, Jahrbuch 2009, Meyer C. Pfaff D..

[serval:BIB_D3B82766EEAE]

Does the Balanced Scorecard add value? Empirical evidence on its effect on performance

De Geuser F., Mooraj S., Oyon D., 2009. European Accounting Review, 18 (1) pp. 93-122. Peer-reviewed.

[DOI][WoS][serval:BIB_3BE19D04065F]

Inside Agency: The Rise and Fall of Nortel

Fogarty Timothy, Magnan Michel L., Markarian Garen, Bohdjalian Serge, 2009/01. Journal of Business Ethics, 84 (2) pp. 165-187.

[DOI][WoS][serval:BIB_894BE226E8E5]

Introduction to the Special Section on Accounting, Innovation and Entrepreneurship

Davila A., Oyon D., 2009. European Accounting Review, 18 (2) pp. 277-280. Peer-reviewed.

[DOI][WoS][serval:BIB_EEE22E190270]

Landscape Scorecard: a Field Study

Davila A., Oyon D., 2009. dans EIASM 5th Conference on Performance Measurement and Management Control. Peer-reviewed.

[serval:BIB_A75699A0232B]

Le réviseur entre l'audit et le conseil - en quoi la qualité de l'audit est-elle impactée par la fourniture de services de conseil ?

Eberle Reto, 2009. pp. 195-222 dans Hail Luzi & Pfaff Dieter (eds.) La présentation des comptes et la révision en Suisse - Conclusions tirées de la théorie et de la pratique, Hail Luzi & Pfaff Dieter.

[serval:BIB_D064C65B7D56]

Management Systems and Complementary elements for Radical Innovation: A Case Study

Cardenas F., Davila A., Oyon D., 2009. dans EIASM 5th Conference on Performance Measurement and Management Control. Peer-reviewed.

[serval:BIB_3038DE539771]

Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research

Burkert M., Davila A., Oyon D., 2009. dans EIASM 5th Conference on Performance Measurement and Management Control. Peer-reviewed.

[serval:BIB_21C1104C307A]

Pierre De Roche: Dealing with a Special Order

Davila A., Oyon D., 2009. HEC Lausanne - UNIL.

[serval:BIB_CAD0DE99B15A]

Reuters Market Light: Strategic Innovation at the Bottom of the Pyramid

Markides C., Oyon D., Winig L., 2009. London Business School, Case Centre.

[serval:BIB_2275A7222AD8]

Shire Plc in 2008

Markides C., Oyon D., Winig L., 2009. London Business School, Case Centre.

[serval:BIB_2180311F1B4C]

The determinants factors of bank risk management: the case of Advanced Measurement Approach (AMA)

Oyon D., Yanochkin A., 2009. dans European Accounting Association 32nd Annual Congress. Peer-reviewed.

[serval:BIB_733A8B032A7B]

The impact of ownership on firm value in Switzerland: a multi-perspective analysis

Barroso R., Davila A., Oyon D., 2009. dans 69th Annual Meeting of the Academy of Management.

[serval:BIB_33B5382BD3F3]

The legal bonding of corporate governance- evidence from emerging markets

Dong M., Xue Q., 2009. dans 32nd European Accounting Association (EAA) annual conference. Peer-reviewed.

[serval:BIB_03418E7D2A0D]

2008

Analysis of the New Regulations on Financial Accounting, or the Legend of Hidden Reserves as an Insurmountable Obstacle on the Way to a Coherent Set of Policies

Eberle Reto, 2008/11. Contribution to a Festschrift, SKV-Verlag.

[serval:BIB_DAB3D4C97863]

Capitalization of R&D costs and earnings management: Evidence from Italian listed companies

Markarian Garen, Pozza Lorenzo, Prencipe Annalisa, 2008/09. The International Journal of Accounting, 43 (3) pp. 246-267.

[DOI][serval:BIB_85B188D8A8F5]

New Accounting Regulations: Over Regulation or Anticipated Compromise? [Les nouvelles règles comptables: Règles exagérées ou compromis anticipé?], Published in NZZ (Neue Zürcher Zeitung) Nr 205, 3 sept. 2008, pp. 29

Eberle Reto, 2008/09..

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United Nations Conference on Trade and Development - Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD-ISAR) (Editors): Accounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA) - Level 3 guidance

Eberle Reto & al. , 2008/08..

[serval:BIB_4745AE4EE94F]

Le tableau de flux de trésorerie établi selon les Swiss GAAP RPC, un élément indispensable des états financiers

Stettler A., Dousse V., 2008/05. L'Expert-comptable suisse 08/5 pp. 331-337.

[serval:BIB_B96EF9A80025]

Earnings Management in Family Firms: Evidence From R&D Cost Capitalization in Italy

Prencipe Annalisa, Markarian Garen, Pozza Lorenzo, 2008/03. Family Business Review, 21 (1) pp. 71-88.

[DOI][WoS][serval:BIB_E67570719F0A]

Analyse des nouvelles dispositions en matière de présentation des comptes - ou: le mythe des réserves latentes en tant qu'obstacle insurmontable sur le chemin vers des règles conçues avec pertinence

Eberle Reto, 2008. pp. 213-234 dans Hommage à l'occasion du 80e anniversaire de Max Boemle, SKV-Verlag.

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Anh. II EU-ProspV, Modul für Pro forma-Finanzinformationen

d'Arcy A., 2008. dans WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 289-300, Holzborn T..

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Anh. IV, Ziffer 13 EU-PropV, Finanzinformationen über die Vermögens-, Finanz- und Erfolgslage

d'Arcy A., Grabensberger S., 2008. dans WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 370-381, Holzborn T..

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Anhang I, Ziffer 20 EU-ProspV, Historische Finanzinformationen

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