29 resultats trouvés
Auteur Titre Type [ Année] Filtres: Auteur est Pascal Dumontier [Clear All Filters]
Does corporate environmental disclosure enhance analyst forecast accuracy systematically ?" In EAA European Accounting Association. Milano, Italie, 2018.
"Réglementation du reporting environnemental et niveau de divulgation environnemental des entreprises européennes." In 13ème Congrès du Réseau International de Recherche sur les Organisations et le Développement Durable (RIODD). Grenoble, France, 2018.
"De l’utilité de l’information environnementale pour l’investisseur." In Congrès AFC. Clermont-Ferrand, France, 2016.
"The complementary impacts of audit regulation and auditor quality on earnings quality : the European evidence." In The European Auditing Research Network EARNet. Lausanne, Suisse, 2015.
"Divulgations environnementales : quel référentiel pour quelles fins ?" In Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, cd-rom. 36ème congrès de l'AFC. Toulouse, France, 2015.
"Environmental reporting regulatory framework and the extent of environmental disclosures." In Congrès CSEAR. Cergy-Pontoise, France, 2015.
"Quel référentiel pour quelle(s) fin(s) ?" In Congrès AFC. Toulouse, France, 2015.
"The complementary impacts of audit regulation and auditor quality on accrual-based and activity-based earnings management: the European evidence." In 37th European Accounting Association Annual Congress (EAA Annual Congress). Tallinn, Estonie, 2014.
"The impact of audit quality, audit regulation and legal enforcement on the trade-off between real and accrual-based earnings management : The European evidence." In European Accounting Association (EAA) 37th Annual Congress. Tallinn, Estonie, 2014.
"Investigating the role of information environment in EU capital markets: The case of IFRS and MAD." In 37th European Accounting Association Annual Congress (EAA Annual Congress). Tallinn, Estonie, 2014.
"Mandatory environmental disclosures by companies complying with IASs/IFRSs. The cases of France, Germany and UK." International Journal of Accounting 49 (2014): 231-247.
"A Proposal of an International Environmental Reporting Grid: What Interest for Policymakers, Regulatory Bodies, Companies, and Researchers?: Reply to Discussion of “Mandatory Environmental Disclosures by Companies Complying with IAS/IFRS: The Case of Fran." International Journal of Accounting 49 (2014): 253-262.
"Regulating Conflicts of Interest: The Effect of Sanctions and Enforcement." Review of Finance 18 (2014): 489-526.
"Relative risk relevance of fair value vs. historical cost accounting information." In FMA Europen Conference. Maastricht, Pays-Bas, 2014.
"Relative risk relevance of fair value vs. historical cost accounting information." In 37th European Accounting Association Annual Congress (EAA Annual Congress). Tallinn, Estonie, 2014.
"Spécialisation de l’auditeur, réglementation de l’audit statutaire et gestion des résultats dans l’Union Européenne." In 4eme Workshop « Audit ». Paris, France, 2014.
"Spécialisation de l’auditeur, réglementation de l’audit statutaire et gestion des résultats dans l’Union Européenne." In 35ème Congrès Annuel de l’Association Francophone de Comptabilité (AFC), Mesure, évaluation, notation – les comptabilités de la société du calcul. Lille, France, 2014.
"Investigating the role of information environment in EU capital markets: The case of IFRS and MAD." In 2nd Critical Studies in Accounting and Finance Conference (CSAFC). Abu Dhabi, Emirats Arabes Unis, 2013.
"Investigating the role of information environment in EU capital markets: The case of IFRS and MAD." In 6th International Workshop on Accounting and Regulation. Sienne, Italie, 2013.
"Disentangling the effects of IFRS and MAD on information asymmetry." In The International Journal of Accounting Symposium. St Catharines, Canada, 2012.
"Disentangling the joint effects of IFRS and MAD on liquidity in EU capital markets." In The International Journal of Accounting (TIJA) symposium. Niagara, Canada, 2012.
"Les IFRS et l’utilité informationnelle du résultat global en Europe : le rôle des cabinets d’audit." In 33ème Congrès Annuel de l’Association Francophone de Comptabilité (AFC), Comptabilités et innovation. Grenoble, France, 2012.
"IFRS consequences on accounting conservation within Europe." In 34th European Accounting Association Annual Congress (EAA Annual Congress). Sienne, Italie, 2011.
"IFRS consequences on accounting conservation within Europe." In 10ème Conférence Internationale de Gouvernement (CIG). Montréal, Canada, 2011.
"IFRS consequences on accounting conservation within Europe." In 32ème Congrès Annuel de l’Association Francophone de Comptabilité (AFC). Montpellier, France, 2011.
"IFRS Consequences on Accounting Conservatism within Europe." In Canadian Academic Accounting Association (CAAA) Annual Conference 2011. Toronto, Canada, 2011.
"Gestion et contrôle des risques bancaires. La Revue Banque, 2009.
L'impact de l'adoption des normes IAS/IFRS sur les capitaux propres des banques européennes?" Revue Française de Comptabilité (2009): 20-21.
"Marchés efficients et comptabilité." In Encyclopédie de Comptabilité, Contrôle de Gestion et Audit, edited by B. Colasse, 1035-1046. Economica, 2009.
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