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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

André P., Dionysiou D. ; Tsalavoutas I. (in press). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics.
Davila A., Derchi G. ; Oyon D. (in press). Corporate governance: challenges for international sports federations. AISTS Collected Insights on Governance and Ethics. AISTS.
Derchi G., Burkert M. ; Oyon D. (in press). Eco-control mechanisms: A review of the evidence and propositions for future research. Accounting (Vol. 26, pp. 197-229). Emerald Group Publishing Inc.
Dong M. , Zhang X.-J. (in press). Selective Trading of Available-for-sales Securities, Evidence from U.S. Commercial Banks. European Accounting Review. Peer Reviewed
Dong M., Doukakis L. ; Ryan S. (in press). Banks' Discretion over the Debt Valuation Adjustment for Own Credit Risk. Working paper. Peer Reviewed
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.
Markides C., Oyon D. ; Schnegg M. (in press). Using management control systems to support agility. AgilityX: How organizations thrive in unpredictable times. Cambridge University Press, Cambridge, UK.
Mikes A., Oyon D. ; Jeitziner J. (in press). Risk management: Towards a behavioral perspective. The Routledge Companion to Behavioral Accounting Research . Routledge, Oxford, UK.
Mikes A. , Morhart F.M. (in press). Accounting as Catalyst: The Role of Calculative Practices in Creating an Authentic Popular Culture Product. 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.

2017

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
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
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. , Zhivitskaya M. (2017). 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.
Morricone S., Munari F., Oriani R. ; de Rassenfosse G. (2017). Commercialization Strategy and IPO Underpricing. Research Policy, 46, 1133-1141.
Roger P., Roger T. ; Schatt A. (2017). Idiosyncratic Volatility and Nominal Stock Prices: Evidence from Approximate Factor Structures. Finance Bulletin, 1, 29-45. Peer Reviewed
Schatt A. , Poretti C. (2017). Comment sont évaluées les cibles d’OPA en Suisse et en France? . Expert focus, 31-37.

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
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
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 D., Davila A. ; Oyon D. (2016). Open Innovation : Academic and Practical Perspectives on the Journey from Idea to Market. Open Innovation. Oxford University Press, Oxford, UK.
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.
Dong M., Doukakis L. ; Ryan S. (2016, Jan). Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities. 39th Annual Congress of the European Accounting Association. European Accounting Association.
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Aug). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. Annual Congress of the American Accounting Association.
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Sep). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 12th Workshop on European Financial Reporting (Eufin).
Doukakis L., Ghicas D., Siougle G. ; Sougiannis T. (2016, Jul). The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods. 13th Biennial Athenian Policy Forum Conference.
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.
Paugam L., André P., Philippe H. ; Harfouche R. (2016). Brand Valuation. Routledge, New York, NY, USA.
Roger P. , Schatt A. (2016). Idiosyncratic risk, private benefits, and the value of family firms. Finance Research Letters, 17, 235-245. Peer Reviewed
Schatt A., Doukakis L., Bessieux-Ollier C. ; Walliser E. (2016). Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe, 13, 307-327. 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. , Oyon D. (2015, Jan). Corporate provision of incentives for the attainment of environmental targets. Academy of Management (AoM) Proceedings. Peer Reviewed
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.
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.
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.
Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. American Accounting Association Annual Conference. Peer Reviewed
Barroso R., Burkert M., Davila A. ; Oyon D. (2014, Jan). Extensiveness of Adoption of a Code of Good Governance: The Role of Ownership Concentration and Shareholder Heterogeneity. European Accounting Association Annual Conference (EAA). Peer Reviewed
Barroso R., Davila A. ; Oyon D (2014, Jan). Board Independence: Integrating Agency and Resource Dependence Theories. Academy of management (AoM) Proceedings. 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
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
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
Morricone S., Forti E. ; Munari F. (2014). After the IPO: Patenting, Fear of Litigation and Secrecy (1). Academy of Management.
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.

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.
Barroso R., Burkert M., Davila A. ; Oyon D. (2013, Jan). Private Equity in the Public Market: a Governance Mechanism in a Context of Multiple Large Shareholders. European Accounting Association Annual Conference (EAA). Peer Reviewed
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.
Schatt A. , Serra F. (2013). Etude des dépréciations du goodwill dans le secteur bancaire européen. L’Expert Comptable Suisse, 8, 465-469.

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.
Barroso R., Burkert M., Davila A. ; Oyon D. (2012, Jan). Choice of governance practices and accounting standards: an institutional approach. European Accounting Association Annual Conference (EAA). 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., 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
Cardenas F., Davila A. ; Oyon D (2012, Jan). Internal and External Determinants of Corporate Venture Capital Activity. Academy of Management (AOM) Annual Meeting. Peer Reviewed
Cardenas F., Davila A. ; Oyon D. (2012, Jan). Complementarity between Corporate Venture Capital and Research & Development: Impact in Value Creation. 32nd Strategic Management Society Annual Conference. Peer Reviewed
Davila A. , Oyon D. (2012). Malea Fashion District: How Successful Managers Use Financial Information to Grow Organizations. Esplugues del Llobregat Vease, Barcelona, Spain.
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.
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). Pearson.
Barroso R., Davila A. ; Oyon D (2011, Jan). Private equity as governance mechanism in a context of concentrated ownership. 34th European Accounting Association Annual Conference (EAA). Peer Reviewed
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
Cardenas F., Davila A. ; Oyon D. (2011, Jan). Innovation Approaches to Value Creation. EIASM 6th Conference on Performance Measurement and Management Control. 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.
Ittner C., Oyon D. ; Yanochkin A. (2010, Jan). Determinants of bank investment in risk management systems: the case of Advanced Measurement Approach under Basel II New Capital Accord. American Accounting Association Meeting (AAA). 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
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.
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