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Beyond earnings : do EBITDA reporting and governance matter for market participants?

Cormier, Denis; Demaria, Samira; Magnan, Michel - In: Managerial finance 43 (2017) 2, pp. 193-211

Persistent link: https://www.econbiz.de/10011661926

First-time adoption of IFRS, managerial incentives, and value-relevance : some French evidence

Cormier, Denis; Demaria, Samira; Lapointe-Antunes, Pascale - In: Journal of international accounting research 8 (2009) 2, pp. 1-22

Persistent link: https://www.econbiz.de/10003932487

Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS

Ledoux, Marie-Josée; Cormier, Denis - In: Review of accounting & finance 12 (2013) 3, pp. 286-304

Persistent link: https://www.econbiz.de/10009788074

Value relevance of discretionary accruals under environmental uncertainty : the incidence of IFRS and the country's legal regime

Cormier, Denis; Ledoux, Marie-Josée; Villeneuve, Guy - In: International journal of accounting, auditing and … 11 (2015) 2, pp. 161-187

Persistent link: https://www.econbiz.de/10011488675

The advent of IFRS in Canada : incidence on value relevance

Cormier, Denis; Magnan, Michel L. - In: Journal of international accounting research 15 (2016) 3, pp. 113-130

Persistent link: https://www.econbiz.de/10011633744

Fair value accounting : information or confusion for financial markets?

Magnan, Michel; Menini, Andrea; Parbonetti, Antonio - In: Review of accounting studies 20 (2015) 1, pp. 559-591

Persistent link: https://www.econbiz.de/10010503361

Fair value accounting and the cost of debt

Magnan, Michel; Wang, Haiping; Shi, Yaqi - 2016

Persistent link: https://www.econbiz.de/10011492041

Fair Value Accounting : Information or Confusion for Financial Markets?

Magnan, Michel - 2015

The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system. Reacting to the pressures of banking regulators and governments, standard-setters have brought forward additional guidance on...

Persistent link: https://www.econbiz.de/10013037672

Convergence in motion : a review of fair value levels' relevance

Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 3, pp. 275-294

Persistent link: https://www.econbiz.de/10012694122

The value relevance of fair value levels : time trends under IFRS and U.S. GAAP

Filip, Andrei; Hammami, Ahmad; Huang, Zhongwei; Jeny, Anne - In: Accounting in Europe 18 (2021) 2, pp. 196-217

Persistent link: https://www.econbiz.de/10012597183