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Publications


100 last publications ordered by: publication type  -  year
N.B.: Publications appears only after the authors have joined HEC Lausanne.
For the complete publications list of authors, please, see their personal websites.


In Press

Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (in press). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. working paper. Peer Reviewed
Dousse V. , Oyon D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre. Expert Focus.
Mikes A. , Morhart F. (in press). Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture. Management Accounting Research. Peer Reviewed
Mikes A., Oyon D. ; Jeitziner J. (in press). Risk management: Towards a behavioral perspective. The Routledge Companion to Behavioral Accounting Research. Oxford, UK: Routledge.
Mikes A. , Zhivitskaya M. (in press). Managing Ambiguity: Changes in the Role of the Chief Risk Officer in the UK's Financial Services Sector. The Routledge Companion to Performance Management and Control. Oxford, UK: Routledge.

2016

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
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.
Cardenas F., Davila A. ; Oyon D. (2016). Innovation Cells: Company Beachheads in Technology Universities. Open innovation: Academic and Practical Perspectives on the Journey from Idea to Market (pp. 169-201). New York, NY: Oxford University Press.
Dousse V. , Oyon D. (2016). Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts. Expert Focus, 136-140.
Kaplan R. S. , Mikes A. (2016). Risk Management - The Revealing Hand. Journal of Applied Corporate Finance, 28, 8-18. Peer Reviewed
Mikes A. (2016). Book Review: Making a Market for Acts of God. Organization Studies, 37, 1541-1544.
Mikes A. (2016). The Triumph of the Humble Chief Risk Officer. Riskwork: Essays on the Organizational Life of Risk Management. Oxford, UK: Oxford University Press.
Roger P. , Schatt A. (2016). Idiosyncratic risk, private benefits, and the value of family firms. Finance Research Letters, 17, 235-245. Peer Reviewed
Stettler A., Dousse V., Dong M. ; Darbellay Y. (2016). Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes, Lausanne, Suisse.

2015

Derchi G. B., Oyon D. (Dir.) (2015). Management Control for Corporate Sustainability Execution: The Role of Employee Compensation. Université de Lausanne, Faculté des hautes études commerciales.
Hall M., Mikes A. ; Millo Y. (2015). How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions. Winner of the 2015 David Solomon Prize for Best Paper published in Management Accounting Research, 26, 3-22. Peer Reviewed
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. , Morhart F. (2015). Chaplin's World. Case study, HEC Lausanne.
Roger P. , Schatt A. (2015). Entrepreneur's Overconfidence, Private Benefits and the Market Performance of the Firm. International Journal of Entrepreneurship and Small Business, 24, 289-301. Peer Reviewed

2014

Apothéloz B., Stettler A., Dousse V. ; Dong M. (2014). Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion (2). Presses polytechniques universitaires romandes, Lausanne, Suisse.
Bessieux-Ollier C., Schatt A., Walliser E. ; Zéghal D. (2014). La reconnaissance du capital immatériel: quels enjeux pour l'évaluation d'entreprise?. 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
Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-98. Peer Reviewed
Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-96.
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
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. (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
Olivier T. , Schatt A. (2014). Expertise indépendante et valorisation des cibles d'offres publique d'achat. Revue Française de Gouvernance d'Entreprise, 13, 7-56.

2013

Apothéloz B., Stettler A., Dousse V., Kunz A. H. ; Dong M. (2013). Maîtriser l'information comptable : Volume 4. Exercices et cas (4). Presses polytechniques et universitaires romandes, Lausanne, Suisse.
Derchi G. B., Burkert M. ; Oyon D. (2013). Environmental management accounting mechanisms: A review of the evidence and propositions for future research. Accounting and control for sustainability (Vol. 26, pp. 197-229). Emeral Group Publishing Inc.

2012

Apothéloz B., Stettler A., Dousse V. ; Dong M. (2012). Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital. (3). Presses polytechniques et universitaires romandes, Lausanne, Suisse.
Burkert M. , Schuhmacher K. (2012). (Book Review) Abdel-Kader, M. G.: Management Accounting Research. The International Journal of Accounting, 47, 401-404.
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
Dong M. , Shan J. (2012, Jan). Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives. The American Accounting Association (AAA) annual conference, Washington, August 2012. 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., 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

2011

Barroso R., Burkert M., Davila A. ; Oyon D. (2011). Gouvernance d'entreprise, management responsable et systèmes de contrôle. Pour un management responsable au XXIe siècle (pp. 119-130). Paris: Pearson.
Bekiris F. V. , Doukakis L. C. (2011). Corporate Governance and Accrual Earnings Management. Managerial and Decision Economics, 32, 439-456. Peer Reviewed
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
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
Göx R.F., Imhof F. ; Kunz A.H. (2011, Jan). Say on Pay Design and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit. European Accounting Association 34th Annual Congress, Rome.
Morricone S. (2011). Valuing Patents for Accounting Purposes. The Economic Valuation of Patents. Methods and Applications (pp. 288-308). Edward Elgar Publishing, Cheltenham, UK/Northampton, MA, USA.
Morricone S. , Oriani R. (2011). Stock Market Valuation of Patent Portfolios. The Economic Valuation of Patents. Methods and Applications (pp. 337-364). Edward Elgar Publishing, Cheltenham, UK/Northampton, MA, USA.

2010

Apothéloz B., Stettler A. ; Dousse V. (2010). Maîtriser l'information comptable (vol. 1). Presses polytechniques et universitaires romandes, Lausanne.
Burkert M., Davila A. ; Oyon D. (2010). Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research. Performance Measurement and Management Control (Vol. 20, pp. 345 - 361). Bingley, UK: Emerald Group Publishing Limited.
Burkert M., Davila T. ; Oyon D. (2010, Jan). Exploring performance consequences of Balanced Scorecard adoptions in a large-scale setting: Direct and indirect effects. European Accounting Association 33rd Annual Congress. Peer Reviewed
Cardenas F., Davila A. ; Oyon D. (2010, Jan). Accounting Variables Influencing Corporate Venturing. European Accounting Association 33rd Annual Congress. Peer Reviewed
Conrad Meyer (éditeur) , Bertschinger P., Dousse V., Eberle R., Grossmann B., Leu Ph. et al. (2010). Swiss GAAP RPC. Explications, illustrations et exemples. Verlag : SKV, Zürich.
Dong M. , Xue Q. (2010). The impact of governance transparency on Earnings Response Coefficient: Evidence from emerging markets. International Journal of Accounting, Auditing and Performance Evaluation, 6, 158-190. Peer Reviewed
Dong M. (2010). Determinants of Corporate Disclosure: A multicountry, multilevel study. Lambert Academic Publishing AG & Co. (LAP), Saarbrücken, Germany.
Dong M. , Zhang X-J. (2010, Jan). Historical-Cost or Fair-Value Accounting: Analysis of the Reclassification of Unrealized Holding Gains and Losses for Marketable Securities. 33rd European Accounting Association (EAA) annual conference, Istanbul, May 2010. 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
Eberle Reto & al. (2010). United Nations Conference on Trade and Development - Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD-ISAR) (Editors): Capacity building framework on high-quality corporate reporting.
Eberle Reto (2010). Wieso in der Schweiz ein Audit nicht ein Audit ist [Pourquoi l'audit n'est pas de l'audit en Suisse]. 25 Jahre Unternehmertum - Festschrift für Giorgio Behr (pp. 297 - 305). Versus Verlag, Zürich.
Eberle Reto , Achleitner Ann-Kristin (2010). Chapter on Switzerland. A Global History of Accounting, Financial Reporting and Public Policies: Europe (Vol. 14A, pp. 219-244). Emerald Group.
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 , Neininger Roger (2010). Risiken aufdecken durch den Revisor [Détection des risques par le réviseur]. Handelszeitung - Wirtschaftsprüfungsspezial, 6-12 Oktober 2010, 46.
Göx R.F., Imhof F. ; Kunz A.H. (2010). 'Say on Pay' and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1588682. Universities of Lausanne and Fribourg.
Heine M., Hofmann C. ; Kunz A.H. (2010). Incentives, Motivational Crowding-out, and the Value of Information. Universities of Wharton, Mannheim et Lausanne.
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
Stettler A., Lee Y.-T. ; Antonakis J. (2010). Prévoir les performances individuelles des auditeurs assistants, Résultats d'une étude empirique conduite en Suisse. L'Expert-comptable suisse, 487-493.

2009

Barroso Casado R., Oyon D. (Dir.) (2009). Three essays in Swiss corporate governance. Université de Lausanne, Faculté des hautes études commerciales.
Barroso R., Davila A. ; Oyon D. (2009, Jan). An exploratory study on the emergence of corporate governance mechanisms. European Accounting Association 32nd Annual Congress. Peer Reviewed
Barroso R., Davila A. ; Oyon D. (2009, Jan). The impact of ownership on firm value in Switzerland: a multi-perspective analysis. 69th Annual Meeting of the Academy of Management.
Burkert M., Davila A. ; Oyon D. (2009, Jan). Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research. EIASM 5th Conference on Performance Measurement and Management Control. Peer Reviewed
Cardenas F., Davila A. ; Oyon D. (2009, Jan). Management Systems and Complementary elements for Radical Innovation: A Case Study. EIASM 5th Conference on Performance Measurement and Management Control. Peer Reviewed
d'Arcy A. , Burry S. (2009). Das Rechnungswesen von Elektrizitätsversorgungsunternehmen (EVU) aus regulatorischer Sicht. Finanz- und Rechnungswesen, Jahrbuch 2009. Meyer C. Pfaff D.
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. (2009, Jan). Landscape Scorecard: a Field Study. EIASM 5th Conference on Performance Measurement and Management Control. Peer Reviewed
Davila A. , Oyon D. (2009). Introduction to the Special Section on Accounting, Innovation and Entrepreneurship. European Accounting Review, 18, 277-280. Peer Reviewed
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. , 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. (2009, Feb). How to correctly estimate firm-level and country-level effects in cross-sectional analysis of international accounting issues? A simulation study on corporate disclosure. Annual Conference of Financial and Management Accounting, Auditing and Corporate Governance.
Dong M. , Xue Q. (2009, Jan). The legal bonding of corporate governance- evidence from emerging markets. 32nd European Accounting Association (EAA) annual conference, Tampere, Finland, May 2009. Peer Reviewed
Eberle Reto & al. (2009). Manuel suisse d'audit. Verlag SKV.
Eberle Reto (2009). Commentaire relatif aux art. 660 à 670 CO (2e édition). Commentaire sur le Code des obligations suisse. Orell Füssli.
Eberle Reto (2009). Le réviseur entre l'audit et le conseil - en quoi la qualité de l'audit est-elle impactée par la fourniture de services de conseil ?. La présentation des comptes et la révision en Suisse - Conclusions tirées de la théorie et de la pratique (pp. 195-222). Hail Luzi & Pfaff Dieter.
Oyon D. , Yanochkin A. (2009, Jan). The determinants factors of bank risk management: the case of Advanced Measurement Approach (AMA). European Accounting Association 32nd Annual Congress. Peer Reviewed

2008

Barroso R., Davila A. ; Oyon D. (2008, Jan). Mind your own business: the impact of active ownership. European Accounting Association 31st Annual Congress. Peer Reviewed
Barroso R., Davila D. ; Oyon D. (2008, Jan). Mind your own business: the impact of insider ownership. 68th Annual Meeting of the Academy of Management. Peer Reviewed
d'Arcy A. (2008). Artikel 4 a WpPG, Schema für Aktienregistrierungsformulare bei komplexer finanztechnischer Vorgeschichte oder bedeutenden finanziellen Verpflichtungen. pPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 275-284. Holzborn T.
d'Arcy A. (2008). Artikel 5, Modul für Pro forma-Finanzinformationen, in: Holzborn, T. (editor):. WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 301. Holzborn T.
d'Arcy A. (2008). Anh. II EU-ProspV, Modul für Pro forma-Finanzinformationen. WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 289-300. Holzborn T.
d'Arcy A. , Grabensberger S. (2008). Anh. IV, Ziffer 13 EU-PropV, Finanzinformationen über die Vermögens-, Finanz- und Erfolgslage. WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 370-381. Holzborn T.
d'Arcy A. , Grabensberger S. (2008). Artikel 35 WpPG, Historische Finanzinformationen. WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 285-287. Holzborn T.
d'Arcy A. , Grabensberger S. (2008). Anhang I, Ziffer 20 EU-ProspV, Historische Finanzinformationen. WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 234-264. Holzborn T.
Davila A. , Oyon D. (2008, Jan). The innovation landscape system: innovation performance driven measures for dynamic environments. Performance Measurement Association Symposium. Peer Reviewed
Davila A. , Oyon D. (2008). Malea Fashion District: A new way to learn managerial accounting. Barcelona: Vease.
Eberle Reto & al. (2008). United Nations Conference on Trade and Development - Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD-ISAR) (Editors): Accounting and financial reporting guidelines for small and medium-sized enterprises (SMEGA) - Level 3 guidance.
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 (2008). Analyse des nouvelles dispositions en matière de présentation des comptes - ou: le mythe des réserves latentes en tant qu'obstacle insurmontable sur le chemin vers des règles conçues avec pertinence. Hommage à l'occasion du 80e anniversaire de Max Boemle (pp. 213-234). SKV-Verlag, Zürich.
Eberle Reto (2008). Disclosure of the Performance of a Risk Assessment - Analysis of the Development of Article 663b Number 12 of the Revised Swiss Code of Obligations, Consequences for Risk Management and Suggestions for Implementation. Finanz- und Rechnungswesen Jahrbuch (pp. 63-91). WEKA-Verlag, Zürich.
Eberle Reto (2008). Précisions sur la réalisation d'une évaluation des risques - Analyse de la genèse de l'art. 663b ch. 12 révCO, corrélation avec la gestion des risques et recommandations de mise en oeuvre. Finance et comptabilité - annuaire 2008 (pp. 65-91). Meyer Conrad Pfaff Dieter.
Eberle Reto (2008). Legal Regulation on Financial Accounting and Auditing. Published in a Nutshell, Verlag DIKE.
Eberle Reto (2008). New Accounting Regulations: Over Regulation or Anticipated Compromise? [Les nouvelles règles comptables: Règles exagérées ou compromis anticipé?], Published in NZZ (Neue Zürcher Zeitung) Nr 205, 3 sept. 2008, pp. 29.
Eberle Reto (2008). Textbook with Explanations, Illustrations and Examples, SKV-Verlag.
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.
Ivens B.S. , Shan J. (2008, Jan). Governance structures in international buyer-supplier relationships: an empirical test. Proceedings of the 24th Annual Conference of the Industrial Marketing & Purchasing Group, Uppsala, September 3-6, 2008 (CD-ROM). Peer Reviewed
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