Séminaires de recherche

"Really “Lost in translation”? The economic consequences of issuing an English annual report"

Comptabilité Contrôle de Gestion

Intervenant : Thomas JEANJEAN & Hervé STOLOWY
HEC Paris

1 décembre 2009

"The Role of Anchoring Bias in the Equity Market"

Comptabilité Contrôle de Gestion

Intervenant : Gilles HILARY
HEC Paris

1 décembre 2009

"Analyses of accounting-based trading strategies"

Comptabilité Contrôle de Gestion

Intervenant : John HAND
University of North Carolina

6 novembre 2009

"On the Stewardship and Valuation Implications of Accrual Accounting Systems"

Comptabilité Contrôle de Gestion

Intervenant : Thomas HEMMER
Rice University

23 octobre 2009

“Social capital and management control systems: a study of a non-government organisation”

Comptabilité Contrôle de Gestion

Intervenant : Matthew HALL
London School of Economics

16 octobre 2009

“The dividends of accounts: competing logics at and around the annual general meeting”

Comptabilité Contrôle de Gestion

Intervenant : Gustav JOHED
Uppsala University

2 octobre 2009

“The Effect of Firms' Communication Complexity on Analyst Following and the Properties of their Earnings Forecasts”

Comptabilité Contrôle de Gestion

Intervenant : Reuven LEHAVY
University of Michigan

22 septembre 2009

“Earnings Management and the Predictive Ability of Accruals with Respect to Future Cash Flows”

Comptabilité Contrôle de Gestion

Intervenant : Daniel W. COLLINS
University of Iowa

8 juin 2009

"Public pensions and the problematics of government"

Comptabilité Contrôle de Gestion

Intervenant : Cameron GRAHAM
Schulich School of Business

19 mai 2009 - De 14:00 à 16:00

"Office Size of Big 4 Auditors and Client Restatements"

Comptabilité Contrôle de Gestion

Intervenant : Jere FRANCIS
University of Missouri-Columbia

7 mai 2009 - De 14:00 à 15:30

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Translating "Lean" into Practice: Performance Indicators, Problematisation, and Repair

Comptabilité Contrôle de Gestion

Intervenant : Sylvia JORDAN
Innsbruck University School of Management

27 mars 2009 - De 14:00 à 16:00

"From "dirty work" to "dirty dust". An ethnographic study of the shadowy activities of management controllers"

Comptabilité Contrôle de Gestion

Intervenant : Caroline Lambert, HEC Paris

16 mars 2009

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"Interactive control systems and cognitive theories: revisiting Simons processes of learning with Piaget"

Comptabilité Contrôle de Gestion

Intervenant : Hélène Löning
HEC Paris

16 mars 2009 - De 09:15 à 11:15

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The Changing Roles and Changing Discourse of the Management Accountant: 1980-2008

Comptabilité Contrôle de Gestion

Intervenant : Robert W. SCAPENS
University of Groningen and Manchester Business School

6 mars 2009 - De 14:00 à 16:00

Mandatory Adoption of IFRS and Stock Price Informativeness

Comptabilité Contrôle de Gestion

Intervenant : Philip JOOS
Tilburg University

16 janvier 2009 - De 14h00 à 16h00

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In this paper, we examine whether mandatory adoption of IFRS ameliorates firm
opacity and contributes to stock price informativeness. Using Dasgupta et al.’s (2007)
framework, we predict a decrease in synchronicity around the time of mandatory adoption of
IFRS, and a subsequent increase in synchronicity in the post-IFRS adoption period. Using a
sample of 2,173 mandatory IFRS adopters in 14 EU countries, we find stock return
synchronicity decreased in 2005 (the year of mandatory IFRS adoption), but subsequently
increased in the post-adoption years to levels higher than the pre-adoption period. We also
find synchronicity increases more in the post-IFRS adoption period when analyst activity is
higher. In contrast, we find synchronicity returned to pre-IFRS adoption levels during the
post-IFRS adoption period for firms with higher institutional ownership, which is consistent
with a continuing private information advantage enjoyed by institutional investors under the
IFRS regime. Overall, our evidence adds to the growing stream of literature on the
consequences of mandatory IFRS adoption.


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