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Publications


197 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. peer reviewed
Dousse, V. | Oyon, D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre.
Mikes, A. | Morhart, F. (in press). Bringing Back Charlie Chaplin: Accounting as Catalyst in the Creation of an Authentic Product of Popular Culture. 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?. 25, 245-274. [doi] [abstract] peer reviewed
Barroso Casado, R. | Burkert, M. | Davila, A. | Oyon, D. (2016). Shareholder Protection: The Role of Multiple Large Shareholders. 24, 105-129. [doi] [abstract] 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. 22, 39-75. [abstract]
Cardenas, F. | Davila, A. | Oyon, D. (2016). Innovation Cells: Company Beachheads in Technology Universities. In 1 (Ed.), Open innovation: Academic and Practical Perspectives on the Journey from Idea to Market (pp. 169-201). New York, NY: Oxford University Press. [doi] [abstract]
Dousse, V. | Oyon, D. (2016). Mise en oeuvre des Swiss GAAP RPC - Implications, opportunités et coûts. 136-140.
Kaplan, R. S. | Mikes, A. (2016). Risk Management - The Revealing Hand. 28, 8-18. [doi] [abstract] peer reviewed
Mikes, A. (2016). The Triumph of the Humble Chief Risk Officer. In 9 (Ed.), 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. 17, 235-245. [doi] [abstract] peer reviewed

2015

Derchi, G. B., Oyon, D. (Dir.) (2015). Management Control for Corporate Sustainability Execution: The Role of Employee Compensation. [abstract]
Hall, M. | Mikes, A. | Millo, Y. (2015). How Do Risk Managers Become Influential? A Field Study of Toolmaking in Two Financial Institutions. 26, 3-22. [doi] [abstract] 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. 27, 37-40. [doi] [abstract] peer reviewed
Mikes, A. | Morhart, F. (2015). Chaplin's World.
Roger, P. | Schatt, A. (2015). Entrepreneur's Overconfidence, Private Benefits and the Market Performance of the Firm. 24, 289-301. [doi] [url] [abstract] peer reviewed
Stettler, Alfred | Dousse, Vincent | Dong, Minyue | Darbellay, Yves (Ed.). (2015). Maîtriser l'information comptable, Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes.

2014

Bessieux-Ollier, C. | Schatt, A. | Walliser, E. | Zéghal, D. (2014). La reconnaissance du capital immatériel: quels enjeux pour l'évaluation d'entreprise?. 18, 12-19. [doi] [abstract] peer reviewed
Burkert, M. | Davila, A. | Kandarp, M. | Oyon, D. (2014). Relating alternative forms of contingency fit to the appropriate methods to test them. 25, 6-29. [doi] [abstract] peer reviewed
Dong, M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". 49, 87-98. [doi] [url] peer reviewed
Dong, M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". 49, 87-96. [doi]
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. 19, 242-280. [doi] [url] [abstract] peer reviewed
Doukakis, L. C. | Papanastasopoulos, G. (2014). The Accrual Anomaly in the U.K. Stock Market: Implications of Growth and Accounting Distortions. 32, 256-277. [doi] [abstract] peer reviewed
Doukakis, L.C. (2014). The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities. 33, 551-572. [doi] [abstract] peer reviewed
Olivier, T. | Schatt, A. (2014). Expertise indépendante et valorisation des cibles d'offres publique d'achat. 13, 7-56. [url]

2013

Derchi, G. B. | Burkert, M. | Oyon, D. (2013). Environmental management accounting mechanisms: A review of the evidence and propositions for future research. In 1 (Ed.), Accounting and control for sustainability (Vol. 26, pp. 197-229). Emeral Group Publishing Inc. [doi] [abstract]

2012

Burkert, M. | Schuhmacher, K. (2012). (Book Review) Abdel-Kader, M. G.: Management Accounting Research. 47, 401-404.
Burkert, M. | Ivens, B.S. | Shan, J. (2012). Governance mechanisms in domestic and international buyer-supplier relationships: An empirical study. 41, 544-556. peer reviewed
Dong, M. | Shan, J. (2012). Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives. In 1 (Ed.), The American Accounting Association (AAA) annual conference, Washington, August 2012. [url] peer reviewed
Doukakis, L. C. (2012). Discussion of International Corporate Governance and Finance: Legal, Cultural and Political Explanations. 47, 270-276. [doi] peer reviewed
Doukakis, L. C. | Siougle, G. | Vrentzou, E. (2012). Tax Management and IFRS Financial Reporting Synergies. 8, 223-238. [doi] [abstract] peer reviewed

2011

Barroso, R. | Burkert, M. | Davila, A. | Oyon, D. (2011). Gouvernance d'entreprise, management responsable et systèmes de contrôle. In 1 (Ed.), 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. 32, 439-456. [doi] [abstract] peer reviewed
Burkert, M. | Fischer, F. | Schäffer, U. (2011). Application of the controllability principle and managerial performance: The role of role perceptions. 22, 143-159. [doi] [abstract] 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. 46, 271-303. [doi] [abstract] peer reviewed
Göx, R.F. | Imhof, F. | Kunz, A.H. (2011). Say on Pay Design and its Repercussion on CEO Investment Incentives, Compensation, and Firm Profit. In 1 (Ed.), European Accounting Association 34th Annual Congress, Rome.
Morricone, S. (2011). Valuing Patents for Accounting Purposes. In 1 (Ed.), The Economic Valuation of Patents. Methods and Applications (pp. 288-308). Edward Elgar Publishing.
Morricone, S. | Oriani, R. (2011). Stock Market Valuation of Patent Portfolios. In 1 (Ed.), The Economic Valuation of Patents. Methods and Applications (pp. 337-364). Edward Elgar Publishing.

2010

Apothéloz, B. | Stettler, A. | Dousse, V. (Ed.). (2010). Maîtriser l'information comptable (vol. 1). Presses polytechniques et universitaires romandes.
Burkert, M. | Davila, A. | Oyon, D. (2010). Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research. In 1 (Ed.), Performance Measurement and Management Control (Vol. 20, pp. 345 - 361). Bingley, UK: Emerald Group Publishing Limited. [doi] [abstract]
Burkert, M. | Davila, T. | Oyon, D. (2010). Exploring performance consequences of Balanced Scorecard adoptions in a large-scale setting: Direct and indirect effects. In 1 (Ed.), European Accounting Association 33rd Annual Congress. peer reviewed
Cardenas, F. | Davila, A. | Oyon, D. (2010). Accounting Variables Influencing Corporate Venturing. In 1 (Ed.), European Accounting Association 33rd Annual Congress. peer reviewed
Conrad Meyer (éditeur), | Bertschinger, P. | Dousse, V. | Eberle, R. | Grossmann, B. | Leu, Ph. | Mattmann, S. | Meyer, C. | Suter, D. | Teitler-Feinberg, E. | Stettler A. (contribution importante à la publication en langue française), (Ed.). (2010). Swiss GAAP RPC. Explications, illustrations et exemples. Verlag : SKV.
Dong, M. | Xue, Q. (2010). The impact of governance transparency on Earnings Response Coefficient: Evidence from emerging markets. 6, 158-190. [doi] [url] [abstract] peer reviewed
Dong, M. (Ed.). (2010). Determinants of Corporate Disclosure: A multicountry, multilevel study. Lambert Academic Publishing AG & Co. (LAP). [abstract]
Dong, M. | Zhang, X-J. (2010). Historical-Cost or Fair-Value Accounting: Analysis of the Reclassification of Unrealized Holding Gains and Losses for Marketable Securities. In 1 (Ed.), 33rd European Accounting Association (EAA) annual conference, Istanbul, May 2010. [url] peer reviewed
Doukakis, L. C. (2010). The Persistence of Earnings and Earnings Components after the Adoption of IFRS. 36, 969-980. [doi] [abstract] 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]. In 1 (Ed.), 25 Jahre Unternehmertum - Festschrift für Giorgio Behr (pp. 297 - 305). Versus Verlag. [abstract]
Eberle, Reto | Achleitner, Ann-Kristin (2010). Chapter on Switzerland. In 12 (Ed.), A Global History of Accounting, Financial Reporting and Public Policies: Europe (Vol. 14A, pp. 219-244). Emerald Group. [url]
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]. 9, 559 - 564.
Eberle, Reto | Neininger, Roger (2010). Risiken aufdecken durch den Revisor [Détection des risques par le réviseur]. 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). 51, 25-32. [abstract] peer reviewed
Stettler, A. | Lee, Yih-Teen | Antonakis, J. (2010). Prévoir les performances individuelles des auditeurs assistants, Résultats d'une étude empirique conduite en Suisse. 487-493. [abstract]

2009

Barroso Casado, R., Oyon, D. (Dir.) (2009). Three essays in Swiss corporate governance. [abstract]
Barroso, R. | Davila, A. | Oyon, D. (2009). An exploratory study on the emergence of corporate governance mechanisms. In 1 (Ed.), European Accounting Association 32nd Annual Congress. peer reviewed
Barroso, R. | Davila, A. | Oyon, D. (2009). The impact of ownership on firm value in Switzerland: a multi-perspective analysis. In 1 (Ed.), 69th Annual Meeting of the Academy of Management.
Burkert, M. | Davila, A. | Oyon, D. (2009). Performance consequences of Balanced Scorecard adoptions: Claim for large scale evidence and propositions for future research. In 1 (Ed.), EIASM 5th Conference on Performance Measurement and Management Control. peer reviewed
Cardenas, F. | Davila, A. | Oyon, D. (2009). Management Systems and Complementary elements for Radical Innovation: A Case Study. In 1 (Ed.), 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. In 1 (Ed.), 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. 18, 281-311. [doi] [abstract] peer reviewed
Davila, A. | Oyon, D. (2009). Landscape Scorecard: a Field Study. In 1 (Ed.), 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. 18, 277-280. [doi] peer reviewed
De Geuser, F. | Mooraj, S. | Oyon, D. (2009). Does the Balanced Scorecard add value? Empirical evidence on its effect on performance. 18, 93-122. [doi] [abstract] peer reviewed
Dong, M. | Xue, Q. (2009). Local versus Global: Corporate governance practices in Chinese domestic and overseas companies. 6, 336-354. [doi] [abstract] peer reviewed
Dong, M. (2009). How to correctly estimate firm-level and country-level effects in cross-sectional analysis of international accounting issues? A simulation study on corporate disclosure. In 2 (Ed.), Annual Conference of Financial and Management Accounting, Auditing and Corporate Governance. [pdf]
Dong, M. | Xue, Q. (2009). The legal bonding of corporate governance- evidence from emerging markets. In 1 (Ed.), 32nd European Accounting Association (EAA) annual conference, Tampere, Finland, May 2009. [url] peer reviewed
Eberle Reto & al., (Ed.). (2009). Manuel suisse d'audit. Verlag SKV.
Eberle, Reto (2009). Commentaire relatif aux art. 660 à 670 CO (2e édition). In 1 (Ed.), 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 ?. In 1 (Ed.), 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). The determinants factors of bank risk management: the case of Advanced Measurement Approach (AMA). In 1 (Ed.), European Accounting Association 32nd Annual Congress. peer reviewed

2008

Apothéloz, B. | Stettler, A. | Dousse, V. | Dong, M. (Ed.). (2008). Maîtriser l'information comptable, Instruments financiers, modifications du capital, cessation d'activité, analyse, comptes de groupe (3). Presses polytechniques et universitaires romandes.
Apothéloz, B. | Stettler, A. | Dousse, V. | Dong, M. (Ed.). (2008). Maîtriser l'information comptable (2). Presses polytechniques universitaires romandes.
Barroso, R. | Davila, A. | Oyon, D. (2008). Mind your own business: the impact of active ownership. In 1 (Ed.), European Accounting Association 31st Annual Congress. peer reviewed
Barroso, R. | Davila, D. | Oyon, D. (2008). Mind your own business: the impact of insider ownership. In 1 (Ed.), 68th Annual Meeting of the Academy of Management. peer reviewed
d'Arcy, A. (2008). Anh. II EU-ProspV, Modul für Pro forma-Finanzinformationen. In 1 (Ed.), WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 289-300. Holzborn T.
d'Arcy, A. (2008). Artikel 4 a WpPG, Schema für Aktienregistrierungsformulare bei komplexer finanztechnischer Vorgeschichte oder bedeutenden finanziellen Verpflichtungen. In 1 (Ed.), 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):. In 1 (Ed.), WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 301. Holzborn T.
d'Arcy, A. | Grabensberger, S. (2008). Anhang I, Ziffer 20 EU-ProspV, Historische Finanzinformationen. In 1 (Ed.), WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 234-264. Holzborn T.
d'Arcy, A. | Grabensberger, S. (2008). Anh. IV, Ziffer 13 EU-PropV, Finanzinformationen über die Vermögens-, Finanz- und Erfolgslage. In 1 (Ed.), 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. In 1 (Ed.), WpPG - Kommentar zum Wertpapierprospektgesetz mit EU-Prospektverordnung und weiterführenden Vorschriften, Berliner Reihe, Berlin 2008, p. 285-287. Holzborn T.
Davila, A. | Oyon, D. (2008). The innovation landscape system: innovation performance driven measures for dynamic environments. In 1 (Ed.), Performance Measurement Association Symposium. peer reviewed
Davila, A. | Oyon, D. (Ed.). (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). Revised Regulation on Financial Accounting - First Impressions. 5, 395-397.
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.
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. In 1 (Ed.), Hommage à l'occasion du 80e anniversaire de Max Boemle (pp. 213-234). SKV-Verlag.
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. In 1 (Ed.), Finanz- und Rechnungswesen Jahrbuch (pp. 63-91). WEKA-Verlag.
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. In 1 (Ed.), Finance et comptabilité - annuaire 2008 (pp. 65-91). Meyer Conrad Pfaff Dieter.
Eberle, Reto (2008). Textbook with Explanations, Illustrations and Examples, SKV-Verlag.
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). Legal Regulation on Financial Accounting and Auditing. Published in a Nutshell, Verlag DIKE.
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. 11.
Ivens, B.S. | Shan, J. (2008). Governance structures in international buyer-supplier relationships: an empirical test. In 1 (Ed.), Proceedings of the 24th Annual Conference of the Industrial Marketing & Purchasing Group, Uppsala, September 3-6, 2008 (CD-ROM). peer reviewed
Markides, C. | Oyon, D. | Winig, L (2008). Edipresse: Responding to a strategic innovation (A).
Markides, C. | Oyon, D. | Winig, L. (2008). Nestlé and the multibeverage machine market (A).
Markides, C. | Oyon, D. | Winig, L. (2008). Monodor (B).
Markides, C. | Oyon, D. | Winig, L. (2008). Nestlé and the multibeverage machine market (B).
Markides, C. | Oyon, D. | Winig, L. (2008). Edipresse: Responding to a strategic innovation (B).
Markides, C. | Oyon, D. | Winig, L. (2008). Monodor (A).
Markides, C. | Oyon, D. | Winig, L. (2008). Waitrose in 2008: The growth imperative.
Markides, C. | Oyon, D. | Winig, L. (2008). Nestlé and the multibeverage machine market (C).
Stettler, A. | Dousse, V. (2008). Le tableau de flux de trésorerie établi selon les Swiss GAAP RPC, un élément indispensable des états financiers. 331-337.
Stettler, Alfred (2008). Pour une approche responsable et motivante de la comptabilité, en particulier dans l'enseignement. In 1 (Ed.), Max Boemle Festschrift zum 80. Geburtstag (pp. 39-57). Verlag : SKV.

2007

Apothéloz, B. | Stettler, A. | Dousse, V. | avec la participation de Kunz, A. H. | Dong, M. (Ed.). (2007). Maîtriser l'information comptable, Exercices et cas (4). Presses polytechniques et universitaires romandes.
Arbeitskreis Externe und Interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft (AKEIÜ), (2007). Best Practice der Mitbestimmung im Aufsichtsrat der Aktiengesellschaft, Der Betrieb, Vol. 60, p. 177-180.
Arbeitskreis Externe und Interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (AKEIÜ), (2007). Der Prüfungsausschuss nach der 8. EU-Richtlinie: Thesen zur Umsetzung in deutsches Recht, Der Betrieb, Vol. 60, p.2129-2133.
B. Apothéloz, A. Stettler, V. Dousse, (Ed.). (2007). Maîtriser l'information comptable, Volume 1, sixième édition avec normes actualisées Swiss GAAP RPC, IFRS, Union européenne. Presses polytechniques universitaires romandes.
Barroso, R. | Davila, A. | Oyon, D. (2007). The board of directors as an internal control mechanism: structure, compensation, and effectiveness. In 1 (Ed.), European Accounting Association 30th Annual Congress. peer reviewed
d'Arcy, A. (2007). Bilanzrechtsmodernisierungsgesetz - Referentenentwurf liegt vor. Interview mit Dr. Ernst. Accounting, Vol. 7, pp.3-5.
d'Arcy, A. (2007). IFRS in der Schweiz, viele Parallelen, einige Unterschiede. Interview mit Prof. Bernard Raffournier, in: Accounting, Vol. 7, p. 3-5.
d'Arcy, A. | Barckow, A. (2007). IASB/IFRIC/SAC/EU. 7, 4-6.
Davila, A. | Oyon, D. (2007). Cross-paradigm collaboration and the advancement of management accounting knowledge. 19, 887-893. [doi] [abstract] peer reviewed
De Geuser, F. | Mooraj, S. | Oyon, D. (2007). Is the BSC a control system or a strategical instrument?. In 1 (Ed.), European Accounting Association 30th Annual Congress. peer reviewed
Dong, M. | Antonakis, J. (2007). Correctly estimating models in international accounting contexts: combining company and country-level effects. In 1 (Ed.), 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. peer reviewed
Dong, M. | Antonakis, J. (2007). What drives corporate disclosure directly? A multicountry, multilevel model. In 1 (Ed.), 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. [url] peer reviewed
Dong, M. | Antonakis, J. (2007). Why multilevel effects should not be ignored in international empirical studies. In 1 (Ed.), 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. [url] peer reviewed
Dong, M. | Xue, Q. (2007). Does market globalisation affect corporate governance structure and governance quality? Evidence from Chinese companies. In 1 (Ed.), 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. [url] peer reviewed
Kunz, A.H. (2007). Chapitres 13 et 14. In 1 (Ed.), Maîtriser l'information comptable 4 (pp. 135-143). Presse polytechniques et universitaires romandes.
Kunz, A.H. | Pfeiffer, T. (2007). Performancemasse. In 1 (Ed.), (19) Performancemasse, in: Köhler, R./Küpper, Handwörterbuch der Betriebswirtschaftslehre (pp. 1337-1343). Schäffer-Poeschel Verlag.
Kunz, A.H. | Pfeiffer, T. | Schneider, G. (2007). ERIC TM versus EVA TM. Eine theoretische Analyse in der Praxis diskutierter Wertmetriken. 67, 259-277. peer reviewed
Oyon, D. (2007). Why Innovate? The Impact of Innovation on Firm performance. In 1 (Ed.), The Creative Enterprise: Managing Innovative Organizations and People (Vol. 1, pp. 1-15). Westport, CT: Praeger publishers.
Stettler, A. (2007). Le résultat, son concept ses méthodes de mesure, sa portée. Approches théoriques et approches pratiques mesurées à l'aune des normes comptables. In 1 (Ed.), Finanz- und Rechnungswesen (pp. 27-67). WEKA Verlag AG, Schweiz.
Stettler, Alfred (2007). 1990 - 2010 Une évolution inédite des exigences comptables, en Suisse et dans le monde, ou quand les scandales favorisent les réformes. 14-19.

2006

Barroso, R. | Davila, A. | Oyon, D. (2006). Insider ownership, blockholders and performance of Swiss companies. In 1 (Ed.), European Accounting Association 29th Annual Congress. peer reviewed
Capkun, V., Weiss, L.A. (Dir.) (2006). Five essays on bankruptcy. [abstract]
d'Arcy, A. (2006). Mehr Transparenz oder Überregulierung? Zwischenberichterstattung nach dem Transparenzrichtlinie-Umsetzungsgesetz (TUG). 6, 3-5.
d'Arcy, A. (2006). Berichtspflichten nach IFRS und Anforderungen an das Controlling. In 1 (Ed.), Controlling und IFRS (pp. 203 - 224). Rechnungslegung, Berlin.
Davila, A. | Oyon, D. | Regazzoni, A. (2006). Bobst Group: Costing of new parts.
De Geuser, F. | De Maeyer, K. | Oyon, D. (2006). Linking the quality of management control systems to their users' competencies: an empirical study. In 1 (Ed.), European Accounting Association 29th Annual Congress. peer reviewed
Kunz, A.H. | Pfeiffer, T. (2006). Balanced Scorecard. In 1 (Ed.), Handbuch Unternehmensrechnung und Controlling (Vol. 4. Auflage, pp. 633-639). Schäffer-Poeschel Verlag.
Lee, Y. T. | Antonakis, J. | Stettler, A. (2006). Individual-Difference Predictors of Trainee Auditors' Performance. In 1 (Ed.), Annual Congress of the European Accounting Association, Dublin, Ireland. peer reviewed

2005

Apothéloz, B | Dousse, V | Stettler, A (Ed.). (2005). Maîtriser l'information comptable, volume 1, 5ème édition. PPUR.
Apothéloz, B | Dousse, V | Stettler, A (Ed.). (2005). Maîtriser l'information comptable, volume 2, 3ème édition. PPUR.
Apothéloz, B | Dousse, V | Stettler, A (Ed.). (2005). Maîtriser l'information comptable, volume 3, 3ème édition. PPUR.
Apothéloz, B | Stettler, A | Dousse, V (Ed.). (2005). Maîtriser l'information comptable, vol. 2, 3ème édition. Presses polytechniques et universitaires romandes. [url]
Apothéloz, B | Stettler, A | Dousse, V (Ed.). (2005). Maîtriser l'information comptable, vol. 3, 3ème édition. Presses polytechniques et universitaires romandes. [url]
Apothéloz, B | Stettler, A | Dousse, V (Ed.). (2005). Maîtriser l'information comptable, vol. 1, 5ème édition. Presses polytechniques et universitaires romandes. [url]
Barroso, S. | Missonier, F. | Oyon, D. (2005). What explains executive compensation in Switzerland: an empirical study?. In 1 (Ed.), European Accounting Association 28th Annual Congress. peer reviewed
De Geuser, F. | Mooraj, S. | Oyon, D. (2005). Measuring the value creation and the sources of value of the balanced scorecard: an empirical assessment of the BSC. In 1 (Ed.), American Accounting Association International Meeting. peer reviewed
De Geuser, F | Fiol, M (2005). Are they Really too Simple ? Management Control Systems Facing the Ideology of Complexity. In 1 (Ed.), Globalization, Management Control and Ideology :Local and Multinational Perspectives (pp. 159-180). DJØF Publishing Copenhagen.
De Geuser, F | Fiol, M (2005). La déformation continue des managers. In 1 (Ed.), L'Art du management, Vol.3 (pp. 262-269). Les Echos, Dunod, Paris.
De Geuser, F | Pesqueux, Y | Pham, D (2005). Western ideology and management: an oriental detour. In 1 (Ed.), Globalization, Management Control and Ideology :Local and Multinational Perspectives (pp. 81-98). DJØF Publishing Copenhagen.
De Geuser, F | Trépo, G (2005). Ambiguïté gestionnaire du terme "activité" et travail du DRH. In 1 (Ed.), Activité: parle-t-on de la même chose? (pp. 103-115). Octares, Toulouse.
De Geuser, F | Trépo, G (2005). L'appréciation annuelle des salariés: un must difficile. In 1 (Ed.), L'Art du management, Vol.3 (pp. 283-288). Les Echos, Dunod, Paris.
Gherbi, R | Stettler, A (2005). Les cadres conceptuels comptables et les méthodes d'évaluation. 4/2005, 241-251.
Hinss, S. | Kunz, A.H. | Pfeiffer, T. (2005). Information Management with Specific Investments and Cost-Based Transfer Prices. 14, 815-838. [pdf] peer reviewed
Kunz, A.H. (2005). Personalcontrolling zwischen Ökonomie und Sozialpsychologie. Schaden finanzielle Anreizsysteme der Mitarbeitermotivation?. 1, 58-73. peer reviewed
Lee, Y. T. | Antonakis, J. | Stettler, A. | Missonier-Pierra, F. (2005). The Impact of General Mental Ability, Personality and Ethical Orientation on Assistant Auditors' Performance: Implications for Education and Selection. In 1 (Ed.), International Research Conference for Accounting Educators, Bordeaux, France. peer reviewed
Stettler, A | Gherbi, R (2005). Les cadres conceptuels comptables et les méthodes d'évaluation. 4/2005, 241-251. [url]

2004

Avanzi, B. | Boisvert, C. | de Treville, S. | Oyon, D. (2004). The Impact of Performance Measurement Systems on Lead Time Reduction. In 11 (Ed.), CRITOM Conference. peer reviewed

2003

Kenel, Thierry, Stettler, Alfred (Dir.) (2003). Un modèle d'évaluation du risque de défaillance des entreprises comprenant des facteurs dérivés de la théorie des bénéfices résiduels de Feltham-Ohlson traité par des méthodes d'analyses discriminantes multivariées.
Missonier-Piera, F | Stettler, A (2003). L'établissement des comptes annuels des PME. 12/03, 1067-1074. [pdf]
Stettler, A | Missonier-Piera, F (2003). L'établissement des comptes annuels des PME. 12/03, 1067-1074.
Stettler, A. | Apothéloz, B. (Ed.). (2003). Maîtriser l'information comptable, vol. 4, 3ème édition. Presses polytechniques et universitaires romandes.

2002

Apothéloz, B | Stettler, A. (Ed.). (2002). Maîtriser l'information comptable, volume 2, 2ème édition. Presses Polytechniques et Universitaires Romandes. [url]
Apothéloz, B. | Stettler, A. (Ed.). (2002). Maîtriser l'information comptable, volume 1, 4ème édition. Presses Polytechniques et Universitaires Romandes. [url]
Stettler, A (2002). La logique de la constation des provisions. 6-7, 567-572.
Stettler, A (2002). La logique de la constation des provisions. 6-7, 567-572. [pdf]
Stettler, A | Apothéloz, A (Ed.). (2002). Maîtriser l'information comptable. PPUR.

2001

Apothéloz, B | Stettler, A (Ed.). (2001). Maîtriser l'information comptable, vol. 3, 3ème édition. Presses polytechniques et universitaires romandes.
Apothéloz, B | Stettler, A | Kenel, Th (2001). L'expert-comptable et les PME, réviseur et/ou conseiller ?. 22, 43.
Apothéloz, B. | Stettler, A. (Ed.). (2001). Maîtriser l'information comptable, volume 3, 2ème édition. Presses Polytechniques et Universitaires Romandes. [url]
Charbon, J. | Oyon, D. (2001). La qualité managériale au service des associations/fondations d'aide et de soins à domicile. 121, 811-817.
Davila, A. | Oyon, D. (2001). Logitech (A): passing the baton to an external CEO.
Davila, A. | Oyon, D. (2001). Logitech (B): redefining the business model.
Markides, C. | Oyon, D. (2001). The valuation consequences of international acquisitions: a resource-based view. In 1 (Ed.), Annual Conference of the Academy of Management (Washington DC). peer reviewed
Mooraj, S., Oyon, D. (Dir.) (2001). Measuring the value creation and the sources of value of the Balanced Scorecard.
Oyon, D. | Charbon, J. (2001). Le Tableau de Bord Prospectif, un instrument moderne de planification et de contrôle au service des associations/fondations de maintien à domicile.

2000

Keller, P. | Mang, P. | Oyon, D. | Pigneur, Y. (2000). M-commerce and Strategic Innovation. In 1 (Ed.), 20th International Conference Strategic Management Society. Strategic Management Society. peer reviewed
Markides, C. | Oyon, D. (2000). Changing the strategy at Nespresso: An Interview with Former CEO Jean-Paul Gaillard. 18, 296-301. [doi] peer reviewed

1999

Mooraj, S. | Oyon, D. | Hostettler, D. (1999). The Balanced Scorecard: a necessary good or unnecessary evil?. 17, 481-491. [doi] [abstract] peer reviewed
Oyon, D. | Mooraj, S. (1999). Management control systems as a source for creating value. 17, 478-480. peer reviewed

1998

Apothéloz, B | Stettler, A (1998). Revitalisation de la Suisse par la fiscalité ?. 19, 34.
Markides, C. | Oyon, D. (1998). International Acquisitions: Do They Create Value for Shareholders?. 16, 125-135. [doi] [abstract] peer reviewed
Markides, C. | Oyon, D. (1998). Nespresso: in search of a strategic positioning.
Oyon, D. | Cardinaux, P.-A. (1998). Problèmes et apports de l'Activity-based Costing à la gestion d'un établissement hospitalier : le cas de la Clinique de la Source.
Oyon, D. | Mooraj, S. (1998). Le 'Balanced Scorecard' - mode ou création de valeur? Identification des apports du BSC au processus de déploiement de la stratégie des entreprises. 72, 613-622.
Wentland, M. | Jolivet, R. | Zryd, J.-P. | Apothéloz, B. (1998). PIAF, Projet d'Informatisation pour une Autoévaluation Flexible. In 11 (Ed.), Proceedings of Colloque international NTICF (Les Nouvelles Technologies de l'Information et de la Communication dans les Formations d'ingénieurs et dans l'industrie), Rouen, France. peer reviewed

1997

Oyon, D. (1997). Le business plan : instrument de gestion ou leurre tactique ? Published in "Echos Money", No 3, pp. 30-33.
Oyon, D. | Stettler, A. (1997). Analyse des coûts et management basés sur les activités dans les entreprises de services. 71, 1125-1133.
Sterchi, W (1997). Plan comptable général PME (traduction). 223.
Stettler, A (1997). Usines Métalurgiques de Vallorbe SA.

1996

Apothéloz, B (Ed.). (1996). Un an de TVA, Expériences et perspectives (Séminaire d'expertise comptable HEC-OVEC). HEC.
Apothéloz, B | Stettler, A (1996). Un an de TVA, Expériences et perspectives. 17, 36.
Markides, C. | Oyon, D. (1996). International acquisitions and the European market for corporate control. In 1 (Ed.), 56th Annual Conference of the Academy of Management (Cincinnati). peer reviewed
Oyon, D. | De Zuzio, L. | Cardinaux, P.-A. (1996). Kosten-Management im Spiltawesen erfordert neue Führungsinstrumente, Praxis. 4, 27-33.
Oyon, D. | De Zuzio, L. | Cardinaux, P.-A. (1996). La maîtrise des coûts de la santé nécessite de nouveaux instruments de gestion.
Stettler, A (Ed.). (1996). Un an de TVA, Expériences et perspectives (Séminaire d'expertise comptable HEC-OVEC). HEC.

1995

Apothéloz, B | Stettler, A. (Ed.). (1995). Maîtriser l'information comptable, volume 2, 1ère édition. Presses Polytechniques et Universitaires Romandes.
Apothéloz, B. | Stettler, A. (Ed.). (1995). Maîtriser l'information comptable, volume 1, 2ème édition. Presses Polytechniques et Universitaires Romandes.
Stettler, A (1995). Les nouvelles exigences relatives à l'établissement des comptes annuels des banques. 11, 990-996.

1994

Apothéloz, B | Stettler, A (1994). Les normes RPC pour l'établissement des comptes annuels : contrainte ou nécessité ?. 13, 30.
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