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Department of Accounting and Control (DAC)

The department of Accounting and Control is involved in pedagogic research, publishes research papers and develops numerous scientific relations with accounting specialists from companies and professional associations.

 


Publications


100 last publications ordered by: publication type  -  year
 

: Peer Reviewed


  N.B.: Publications appears only after the authors have joined HEC Lausanne.
For the complete publications list of authors, please, see their personal websites.

Articles

André P. (2017). The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries. Accounting in Europe, 14, 1-12. Peer Reviewed
André P., Ben-Amar W. ; Huang Z. (2018). Entreprises familiales, richesse socio-affective et méthode de paiement des fusions et acquisitions (Family firms, socio-emotional wealth and the method of payment in mergers and acquisitions). Revue Française de Gouvernance d’Entreprise, 19, 11-39. Peer Reviewed
André P., Broye G., Pong C. ; Schatt A. (2016). Are joint audits associated with higher audit fees?. European Accounting Review, 25, 245-274. Peer Reviewed
André P., Dionysiou D. ; Tsalavoutas I. (2018). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics, 50, 707-725. Peer Reviewed
André P., Filip A. ; Moldovan R. (2016). Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting, 51, 443-461. Peer Reviewed
André P., Filip A. ; Paugam L. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe, 13, 329-352. Peer Reviewed
Andre Paul, Filip Andrei ; Moldovan Rucsandra (2019). Diversified Firms and Analyst Earnings Forecasts: The Role of Management Guidance at the Segment Level. Journal of International Accounting Research.
André Paul , Kalogirou Fani (2019). IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives. Accounting Forum, 1-23.
Apothéloz B , Stettler A (1998). Revitalisation de la Suisse par la fiscalité ?. UERCC-HEC Les Cahiers de documentation et de recherche en comptabilité et contrôle, 19, 34.
Apothéloz B , Stettler A (1996). Un an de TVA, Expériences et perspectives. UERCC - HEC Les Cahiers de documentation et de recherche en comptabilité et contrôle, 17, 36.
Apothéloz B , Stettler A (1994). Les normes RPC pour l'établissement des comptes annuels : contrainte ou nécessité ?. UERCC-HEC, Les cahiers de documentation et de recherche en comptabilité, 13, 30.
Apothéloz B, Stettler A ; Kenel Th (2001). L'expert-comptable et les PME, réviseur et/ou conseiller ?. UERCC-HEC Les Cahiers de documentation et de recherche en comptabilité et contrôle, 22, 43.
Baginski S.P., Demers E., Kausar A. ; Yu Y.J. (2018). Linguistic tone and the small trader. Accounting, Organizations and Society, 68-69, 21-37. Peer Reviewed
Barroso Casado R., Burkert M., Davila A. ; Oyon D. (2016). Shareholder Protection: The Role of Multiple Large Shareholders. Corporate Governance: An International Review, 24, 105-129. Peer Reviewed
Barroso R., Burkert M., Davila A., Oyon D. ; Schuhmacher K. (2016). The moderating role of performance measurement system sophistication on the relationships between internal value drivers and performance. Comptabilité, Contrôle et Audit, 22, 39-75. Peer Reviewed
Bédard J., Gonthier-Besacier N. ; Schatt A. (2019). Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France. AUDITING: A Journal of Practice & Theory, 38, 23-45. Peer Reviewed
Bekiris F. V. , Doukakis L. C. (2011). Corporate Governance and Accrual Earnings Management. Managerial and Decision Economics, 32, 439-456. Peer Reviewed
Bessieux-Ollier C., Schatt A., Walliser E. ; Zéghal D. (2014). La reconnaissance du capital immatériel : quels enjeux pour l’évaluation des entreprises ?. Management International, 18, 12-19. Peer Reviewed
Burkert M., Davila A., Kandarp M. ; Oyon D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. Management Accounting Research, 25, 6-29. Peer Reviewed
Burkert M. , Schuhmacher K. (2012). (Book Review) Abdel-Kader, M. G.: Management Accounting Research. The International Journal of Accounting, 47, 401-404.
Burkert M., Fischer F. ; Schäffer U. (2011). Application of the controllability principle and managerial performance: The role of role perceptions. Management Accounting Research, 22, 143-159. Peer Reviewed
Burkert M., Ivens B.S. ; Shan J. (2012). Governance mechanisms in domestic and international buyer-supplier relationships: An empirical study. Industrial Marketing Management, 41, 544-556. Peer Reviewed
Caglio Ariela, Melloni Gaia ; Perego Paolo (2019). Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting. European Accounting Review, 1-29.
Camponovo G. , Pigneur Y. (2003). Analyzing the m-Business Landscape. Annals of Telecommunications, 58, 59-77. Peer Reviewed
Charbon J. , Oyon D. (2001). La qualité managériale au service des associations/fondations d'aide et de soins à domicile. Revue médicale de la Suisse Romande, 121, 811-817.
Chen J., Demers E. ; Lev B. (in press). Oh What a Beautiful Morning! Diurnal Influences on Executives and Analysts: Evidence from Conference Calls. Management Science. Peer Reviewed
d'Arcy A. (2006). Mehr Transparenz oder Überregulierung? Zwischenberichterstattung nach dem Transparenzrichtlinie-Umsetzungsgesetz (TUG). Accounting, 6, 3-5.
d'Arcy A. , Barckow A. (2007). IASB/IFRIC/SAC/EU. Accounting, 7, 4-6.
Davila A., Foster G. ; Oyon D. (2009). Accounting and Control, Entrepreneurship, and Innovation: Venturing into New Research Opportunities. European Accounting Review, 18, 281-311. Peer Reviewed
Davila A. , Oyon D. (2007). Cross-paradigm collaboration and the advancement of management accounting knowledge. Critical Perspectives On Accounting, 19, 887-893. Peer Reviewed
Davila A. , Oyon D. (2017). La Liga’s RCD Espanyol, Analyzing the economics of soccer games. IESE Barcelona, 7.
Davila A. , Oyon D. (2009). Introduction to the Special Section on Accounting, Innovation and Entrepreneurship. European Accounting Review, 18, 277-280. Peer Reviewed
Davila A. , Oyon D. (2009). Pierre De Roche: Dealing with a Special Order. HEC Lausanne - UNIL.
Davila A. , Oyon D. (2001). Logitech (B): redefining the business model. Stanford Graduate School of Business cases.
Davila A. , Oyon D. (2001). Logitech (A): passing the baton to an external CEO. Stanford Graduate School of Business cases.
Davila A., Oyon D. ; Regazzoni A. (2006). Bobst Group: Costing of new parts. IESE Barcelona and HEC Lausanne cases.
Davila A., Oyon D. ; Schnegg M. (2015). Romande Energie: Preparing for a changing landscape. HEC Lausanne-UNIL.
De Geuser F., Mooraj S. ; Oyon D. (2009). Does the Balanced Scorecard add value? Empirical evidence on its effect on performance. European Accounting Review, 18, 93-122. Peer Reviewed
Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-96. Peer Reviewed
Dong M., Ryan S.G. ; Zhang X.-J. (2014). Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization. Review of Accounting Studies, 19, 242-280. Peer Reviewed
Dong M. , Stettler A. (2011). Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies. The International Journal of Accounting, 46, 271-303. Peer Reviewed
Dong M. , Xue Q. (2010). The effect of governance transparency on earnings response coefficient: evidence from emerging markets. International Journal of Accounting, Auditing and Performance Evaluation, 6, 158. Peer Reviewed
Dong M. , Xue Q. (2009). Local versus global: Corporate governance practices in Chinese domestic and overseas companies. International Journal of Disclosure and Governance, 6, 336-354. Peer Reviewed
Dong M. , Zhang X.-J. (2017). Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks. European Accounting Review, 1-27. Peer Reviewed
Doukakis L. C. (2012). Discussion of International Corporate Governance and Finance: Legal, Cultural and Political Explanations. International Journal of Accounting, 47, 270-276. Peer Reviewed
Doukakis L. C. (2010). The Persistence of Earnings and Earnings Components after the Adoption of IFRS. Managerial Finance, 36, 969-980. Peer Reviewed
Doukakis L. C. , Papanastasopoulos G. (2014). The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions. Journal of International Financial Markets, Institutions and Money, 32, 256-277. Peer Reviewed
Doukakis L. C., Siougle G. ; Vrentzou E. (2012). Tax Management and IFRS Financial Reporting Synergies. International Journal of Accounting, Auditing and Performance Evaluation, 8, 223-238. Peer Reviewed
Doukakis L.C. (2014). The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities. Journal of Accounting and Public Policy, 33, 551-572. Peer Reviewed
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (submitted). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. working paper. Peer Reviewed
Doukakis L. C. (2015). Book Review: Accounting and regulation: New insights on governance, markets and institutions, Roberto Di Pietra, Stuart McLeay, Joshua Ronen. Springer Science + Business Media, New York (2014). The International Journal of Accounting, 50, 348-351.
Dousse V. , Oyon D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre. Expert Focus.
Dousse V. , Oyon D. (2016). Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts. Expert Focus, 136-140.
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (A). London Business School, 14.
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (B). London business School, 18.
Duke L., Markides C. ; Oyon D. (2017). UEFA 2016: The opportunities and challenges of connectivity. London Business School, 19.
Duke L., Markides C. ; Oyon D. (2017). Turning around KBC in 2009-2016 (C). London Business School, 11.
Eberle Reto (2008). Analysis of the New Regulations on Financial Accounting, or the Legend of Hidden Reserves as an Insurmountable Obstacle on the Way to a Coherent Set of Policies. Contribution to a Festschrift, SKV-Verlag.
Eberle Reto (2008). Revised Regulation on Financial Accounting - First Impressions. Der Schweizer Treuhänder, 5, 395-397.
Eberle Reto , Huber Jean-Marc (2010). Swiss GAAP FER-Umstellung und -Einführung - Vorgehen und Stolpersteine [Conversion et introduction des Swiss GAAP RPC- Approche et difficultés]. Der Schweizer Treuhänder, 9, 559 - 564.
Eberle Reto , Moser Hans (2008). Reporting to the Board of Directors and the General Meeting of Shareholders according to the Revised Swiss Code of Obligations. Der Schweizer Treuhänder, 11.
Eberle Reto , Neininger Roger (2010). Risiken aufdecken durch den Revisor [Détection des risques par le réviseur]. Handelszeitung - Wirtschaftsprüfungsspezial, 6-12 Oktober 2010, 46.
Gherbi R , Stettler A (2005). Les cadres conceptuels comptables et les méthodes d'évaluation. L'Expert-Comptable Suisse, 4/2005, 241-251.
Hall M., Mikes A. ; Millo Y. (2015). How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions. Management Accounting Research, 26, 3-22. Peer Reviewed
Hinss S., Kunz A.H. ; Pfeiffer T. (2005). Information Management with Specific Investments and Cost-Based Transfer Prices. European Accounting Review, 14, 815-838. Peer Reviewed
Jiang L., André P. ; Richard C. (2018). An international study of internal audit function quality. Accounting and Business Research, 48, 264-298. Peer Reviewed
Kaplan R. S. , Mikes A. (2016). Risk Management - The Revealing Hand. Journal of Applied Corporate Finance, 28, 8-18. Peer Reviewed
Kunz A.H. (2005). Personalcontrolling zwischen Ökonomie und Sozialpsychologie. Schaden finanzielle Anreizsysteme der Mitarbeitermotivation?. Betriebswirtschaftliche Forschung und Praxis, 1, 58-73. Peer Reviewed
Kunz A.H., Pfeiffer T. ; Schneider G. (2007). ERIC TM versus EVA TM. Eine theoretische Analyse in der Praxis diskutierter Wertmetriken. Die Betriebswirtschaft, 67, 259-277. Peer Reviewed
Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2018). Integrated reporting and narrative accountability: the role of preparers. Accounting, Auditing & Accountability Journal, 31, 1381-1405.
Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2017). What does materiality mean to integrated reporting preparers? An empirical exploration. Meditari Accountancy Research, 25, 533-552.
Lai Alessandro, Melloni Gaia ; Stacchezzini Riccardo (2016). Corporate Sustainable Development: is ‘Integrated Reporting' a Legitimation Strategy? : Is “Integrated Reporting” a Legitimation Strategy?. Business Strategy and the Environment, 25, 165-177.
Markides C. , Oyon D. (2000). Changing the strategy at Nespresso: An Interview with Former CEO Jean-Paul Gaillard. European Management Journal, 18, 296-301. Peer Reviewed
Markides C. , Oyon D. (2010). What to Do Against Disruptive Business Models (When and How to Play Two Games at Once). Mit Sloan Management Review, 51, 25-32. Peer Reviewed
Markides C. , Oyon D. (1998). International Acquisitions: Do They Create Value for Shareholders?. European Management Journal, 16, 125-135. Peer Reviewed
Markides C. , Oyon D. (1998). Nespresso: in search of a strategic positioning. London Business School cases.
Markides C., Oyon D. ; Duke L. (2015). Nayamed (A). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Duke L. (2015). Nayamed (B). London Business School, Case Centre.
Markides C., Oyon D. ; Winig L (2008). Edipresse: Responding to a strategic innovation (A). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2009). Reuters Market Light: Strategic Innovation at the Bottom of the Pyramid. London Business School, Case Centre.
Markides C., Oyon D. ; Winig L. (2008). Edipresse: Responding to a strategic innovation (B). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Monodor (B). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Nestlé and the multibeverage machine market (C). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Nestlé and the multibeverage machine market (A). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Monodor (A). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Nestlé and the multibeverage machine market (B). London Business School, ECCH European Case Clearing House.
Markides C., Oyon D. ; Winig L. (2008). Waitrose in 2008: The growth imperative. London Business School, ECCH European Case Clearing House.
Mazzi F., André P., Dionysiou D. ; Tsalavoutas I. (2017). Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research, 47, 268-312. Peer Reviewed
Melloni Gaia (2015). Intellectual capital disclosure in integrated reporting: an impression management analysis. Journal of Intellectual Capital, 16, 661-680.
Melloni Gaia, Caglio Ariela ; Perego Paolo (2017). Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports. Journal of Accounting and Public Policy, 36, 220-238.
Melloni Gaia, Stacchezzini Riccardo ; Lai Alessandro (2016). The tone of business model disclosure: an impression management analysis of the integrated reports. Journal of Management & Governance, 20, 295-320.
Mikes A. , Kaplan R. S. (2015). When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management. Journal of Applied Corporate Finance, 27, 37-40. Peer Reviewed
Mikes A. (2016). Book Review: Making a Market for Acts of God. Organization Studies, 37, 1541-1544.
Mikes A. , Morhart F. (2017). Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture. Management Accounting Research, 35, 66-82. Peer Reviewed
Mikes A. , Morhart F. (2015). Chaplin's World. Case study, HEC Lausanne.
Missonier-Piera F , Stettler A (2003). L'établissement des comptes annuels des PME. L'Expert-comptable suisse, 12/03, 1067-1074.
Mooraj S., Oyon D. ; Hostettler D. (1999). The Balanced Scorecard: a necessary good or unnecessary evil?. European Management Journal, 17, 481-491. Peer Reviewed
Mooraj S., Oyon D. ; Hostettler D. (1999). The balanced scorecard: a necessary good or an unnecessary evil?. European Management Journal, 17, 481–491. Peer Reviewed
Morricone S., Munari F., Oriani R. ; de Rassenfosse G. (2017). Commercialization Strategy and IPO Underpricing. Research Policy, 46, 1133-1141.
Olivier T. , Schatt A. (2014). Etude de l’évaluation indépendante des cibles d’offres publiques d’achat. Revue Française de Gouvernance d'Entreprise, 13, 7-56.






 
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