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Luc PAUGAM
Luc PAUGAM
Verified email at hec.fr - Homepage
Title
Cited by
Cited by
Year
The expansion of non-financial reporting: an exploratory study
H Stolowy, L Paugam
Accounting and Business Research 48 (5), 525-548, 2018
5182018
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility
R Durand, L Paugam, H Stolowy
Strategic Management Journal 40 (9), 1471-1490, 2019
3192019
The effect of mandatory IFRS adoption on conditional conservatism in Europe
P André, A Filip, L Paugam
Journal of Business Finance & Accounting 42 (3-4), 482-514, 2015
306*2015
Using real activities to avoid goodwill impairment losses: Evidence and effect on future performance
A Filip, T Jeanjean, L Paugam
Journal of Business Finance & Accounting 42 (3-4), 515-554, 2015
2092015
Non-financial information: State of the art and research perspectives based on a bibliometric study
M Erkens, L Paugam, H Stolowy
Accounting Auditing Control 21 (3), 15-92, 2015
2042015
Implications of the joint provision of CSR assurance and financial audit for auditors' assessment of going‐concern risk
LD Maso, GJ Lobo, F Mazzi, L Paugam
Contemporary Accounting Research 37 (2), 1248-1289, 2020
1612020
The effect of joint auditor pair composition on audit quality: Evidence from impairment tests
GJ Lobo, L Paugam, D Zhang, JF Casta
Contemporary Accounting Research 34 (1), 118-153, 2017
160*2017
Examining the patterns of goodwill impairments in Europe and the US
P André, A Filip, L Paugam
Accounting in Europe 13 (3), 329-352, 2016
1152016
Sustainability reporting: Is convergence possible?
H Stolowy, L Paugam
Accounting in Europe 20 (2), 139-165, 2023
1132023
Accounting for business combinations: Do purchase price allocations matter?
L Paugam, P Astolfi, O Ramond
Journal of Accounting and Public Policy 34 (4), 362-391, 2015
782015
Building the legitimacy of whistleblowers: A multi‐case discourse analysis
H Stolowy, Y Gendron, J Moll, L Paugam
Contemporary Accounting Research 36 (1), 7-49, 2019
762019
Deploying narrative economics to understand financial market dynamics: An analysis of activist short sellers' rhetoric
L Paugam, H Stolowy, Y Gendron
Contemporary Accounting Research 38 (3), 1809-1848, 2021
692021
Effect of impairment‐testing disclosures on the cost of equity capital
L Paugam, O Ramond
Journal of Business Finance & Accounting 42 (5-6), 583-618, 2015
612015
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement
A Filip, GJ Lobo, L Paugam
Journal of Business Finance & Accounting 48 (1-2), 36-69, 2021
502021
Brand valuation
L Paugam, P André, H Philippe, R Harfouche
Routledge, 2016
502016
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts
H Stolowy, L Paugam, Y Gendron
Accounting, Organizations and Society 100, 101334, 2022
352022
Do investors pay sufficient attention to banks’ unrealized gains and losses on available-for-sale securities?
R Boulland, GJ Lobo, L Paugam
European Accounting Review 28 (5), 819-848, 2019
352019
The effect of business and financial market cycles on credit ratings: Evidence from the last two decades
GJ Lobo, L Paugam, H Stolowy, P Astolfi
Abacus 53 (1), 59-93, 2017
282017
Non‐additivity in Accounting Valuation: Theory and Applications
L Paugam, JF Casta, H Stolowy
Abacus 54 (3), 381-416, 2018
26*2018
Disclosures about key value drivers in M&A announcement press releases: An exploratory study
A Filip, GJ Lobo, L Paugam, H Stolowy
Abacus 58 (1), 62-104, 2022
232022
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Articles 1–20