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The effect of business and financial market cycles on credit ratings : evidence from the last two decades

Lobo, Gerald J.; Paugam, Luc; Stolowy, Hervé; Astolfi, … - In: Abacus : a journal of accounting, finance and business … 53 (2017) 1, pp. 59-93

Persistent link: https://www.econbiz.de/10011670397

Corporate Governance, Performance and Liquidity Risk of West African Economic and Monetary Union (WAEMU) Banks

Ouattara, Alassane; Paugam, Luc; Ramond, Olivier - In: Corporate Governance and Corporate Social …

This chapter examines the relation between corporate governance mechanisms and operating performance and liquidity risk within the specific environment of West African Economic and Monetary Union (WAEMU) banks. The implementation of well-known western corporate governance mechanisms in emerging...

Persistent link: https://www.econbiz.de/10011206339

Effect of impairment-testing disclosures on the cost of equity capital

Paugam, Luc; Ramond, Olivier - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 583-618

Persistent link: https://www.econbiz.de/10011442311

Did the International Financial Reporting Standards increase the audit expectation gap? : an exploratory study

Astolfi, Pierre - In: Accounting in Europe 18 (2021) 2, pp. 166-195

Persistent link: https://www.econbiz.de/10012597182

Disclosures About Key Value Drivers in M&A Announcement Press Releases : An Exploratory Study

Filip, Andrei; Lobo, Gerald J.; Paugam, Luc; Stolowy, Hervé - In: Abacus 58 (2021) 1, pp. 62-104

Persistent link: https://www.econbiz.de/10012634119

Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility

Durand, Rodolphe; Paugam, Luc; Stolowy, Hervé - In: Strategic Management Journal 40 (2019) 9, pp. 1471-1490

Persistent link: https://www.econbiz.de/10012084998

Building the Legitimacy of Whistleblowers : A Multi‐Case Discourse Analysis

Stolowy, Hervé; Gendron, Yves; Moll, Jodie; Paugam, Luc - In: Contemporary Accounting Research 36 (2018) 1, pp. 7-49

Persistent link: https://www.econbiz.de/10012087060

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

Maso, Lorenzo Dal; Lobo, Gerald J.; Mazzi, Francesco; … - In: Contemporary Accounting Research 37 (2020) 2, pp. 1248-1289

Persistent link: https://www.econbiz.de/10012087159

Non-additivity in Accounting Valuation: Theory and Applications

Paugam, Luc; Casta, Jean-François; Stolowy, Hervé - In: Abacus 54 (2018) 3, pp. 381-416

Persistent link: https://www.econbiz.de/10012087254

Deploying Narrative Economics to Understand Financial Market Dynamics : An Analysis of Activist Short Sellers' Rhetoric*

Paugam, Luc; Stolowy, Hervé; Gendron, Yves - In: Contemporary Accounting Research 38 (2021) 3, pp. 1809-1848

Persistent link: https://www.econbiz.de/10012408325