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Publications


100 dernières publications classées par: type de publication  -  année
N.B. Les publications n'apparaissent qu'à partir de l'engagement des auteurs à la Faculté des HEC.
Pour une liste complète de chaque auteur, veuillez consulter son site web personnel.


In Press

Baginski S. P., Demers E., Kausar A. ; Yu Y. J. (in press). Linguistic tone and the small trader. Accounting, Organizations and Society. Revue avec comité de lecture
Barakat A., Berdoz D., Bloch-Riemer R., Bornick T, Bürgisser J, Danon R et al. (in press). La jurisprudence fiscale du Tribunal fédéral en 2015-2016. Revue de droit administratif et fiscal (RDAF).
Bruhin A., Fehr E. ; Schunk D. (in press). The Many Faces of Human Sociality - Uncovering the Distribution and Stability of Social Preferences. Journal of the European Economic Association. Revue avec comité de lecture
Bruhin A., Santos-Pinto L. ; Staubli D. (in press). How do beliefs about skill affect risky decisions?. Journal of Economic Behavior & Organization. Revue avec comité de lecture
Chand Vikram (in press). Taxing Digitalized Business Models. Swiss Amcham Yearbook 2018/19. Swiss American Chamber of Commerce.
Chand Vikram (in press). The Principal Purpose Test: International and Indian perspective. International Tax Issues in India . Taxmann.
Chand Vikram (In Press). Introduction to Transfer Pricing: A case study approach . To be confirmed .
Chand Vikram (In Press). Introduction to Tax Treaties: A case study approach . To be confirmed.
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. Revue avec comité de lecture
Danon Robert (in press). Application of tax treaties to partnerships and trusts. IBFD Global Tax Treaties. IBFD.
Danon Robert (in press). The impact of the Anti Tax Directive on Swiss-EU relations: A focus on CFC rules. Dennis Weber/Pasquale Pistone. IBFD.
Davila A., Derchi G. ; Oyon D. (in press). Corporate governance: challenges for international sports federations. AISTS Collected Insights on Governance and Ethics. AISTS.
Dogan B., Dogan S. ; Yildiz K. (in press). A new ex-ante efficiency criterion and implications for the probabilistic serial mechanism. Journal of Economic Theory. Revue avec comité de lecture
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. Revue avec comité de lecture
Dousse V. , Oyon D. (in press). Mise en oeuvre des Swiss GAAP RPC : Processus de mise en oeuvre. Expert Focus.
Eisdorfer A., Goyal A. ; Zhdanov A. (in press). Equity Misvaluation and Default Options. Journal of Finance. Revue avec comité de lecture
Revue avec comité de lecture
Gallay O. , Zufferey N. (in press). Metaheuristics for lexicographic optimization in industry. 19th eu/me workshop on metaheuristics for industry.
Goyal A. , Jegadeesh N. (in press). Cross-Sectional and Time-Series Tests of Return Predictability: What Is the Difference?. The Review of Financial Studies. Revue avec comité de lecture
Hellwig K., Sahakian M. ; Morhart F.M. (in press). Societal Factors and the Emergence of the Sharing Economy. The Sharing Economy: Possibilities, Challenges, and the Way Forward. Praeger Publishing, Sanat Barbara, US.
Holzer A., Tintarev N., Bendahan S., Kocher B., Greenup S. ; Gillet D. (in press). Digitally Scaffolding Debate in the Classroom. CHI’18 Extended Abstracts, April 21-26, 2018, Montreal, QC, Canada. Revue avec comité de lecture
Jardet C., Monfort A. ; Pegoraro F. (in press). No-Arbitrage Near-Cointegrated VAR(p) Term Structure Models, Term Premia and GDP Growth. Journal of Banking and Finance. Revue avec comité de lecture
Jiang L., André P. ; Richard C. (in press). An international study of internal audit function quality. Accounting and Business Research. Revue avec comité de lecture
Karaduman C. & Lajos J. (in press). How to Make Deals More Attractive: Do Not Let Your Customers Become Depleted. European Marketing Academy Annual Conference, May 24-27, 2016, Oslo, Norway. Revue avec comité de lecture
Krekels Goedele (in press). Greed. Encyclopedia of Personality and Individual Differences (pp. 1-4). Springer Nature.
Lind J. T. , Rohner D. (in press). Knowledge is Power: A Theory of Information, Income and Welfare Spending. Economica. Revue avec comité de lecture
Marfè R. (in press). Multivariate Lévy Processes with Dependent Jump Intensity. Quantitative Finance. Revue avec comité de lecture
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. (in press). From Risk Appetite to Values at Risk: Exploring the Ethical Turn in Risk Management. GLOBAL Management Accounting Research Symposium.
Mikes A., Oyon D. ; Jeitziner J. (in press). Risk management: Towards a behavioral perspective. The Routledge Companion to Behavioral Accounting Research. Routledge, Oxford, UK.
Monfort A. , Pegoraro F., Renne J.-P. ; Roussellet G. (in press). Staying at Zero with Affine Processes: an Application to Term Structure Modeling. Journal of Econometrics.
Montez J. V., Ruiz-Aliseda F. ; Ryall M. D. (in press). Competitive intensity and its two-sided effect on the boundaries of firm performance. Management Science. Revue avec comité de lecture
Morellec E., Nikolov B. ; Schürhoff N. (in press). Agency Conflicts around the World. The Review of Financial Studies. Revue avec comité de lecture
Morhart F.M. , Malär L. (in press). Markenauthentizität – Konzeption, Messung und Steuerung [Brand Authenticity – Conceptualization, Measurement, and Controlling]. Handbuch Markenführung. Springer Fachmedien Wiesbaden, Wiesbaden.
Nilles D. (In Press). Prévisions pour l'économie suisse - Analyses et prévisions Institut Créa (publication bisannuelle: printemps et automne). Institut Créa de macroéconomie appliquée.
Poretti C., Schatt A. ; Bruynseels L. (in press). Audit committees' independence and the information content of earnings announcements in Western Europe. Journal of Accounting Literature. Revue avec comité de lecture
Roger P., Roger T. ; Schatt A. (in press). Behavioral bias in number processing: Evidence from analysts' expectations. Journal of Economic Behavior & Organization. Revue avec comité de lecture
Santos-Pinto L. , Dell'Era M. (in press). Entrepreneurial Optimism and the Market for New Issues. International Economic Review. Revue avec comité de lecture
Schatt A., Bessieux-Ollier C. ; Poretti C. (in press). La gestion des résultats par les nouveaux dirigeants : quels enjeux pour les conseils d’administration ?. Revue Française de Gouvernance d'Entreprise. Revue avec comité de lecture
Sharma K., Chavez-Demoulin V. ; Dillenbourg P. (in press). Non-stationary modeling of tail dependence of two subjects' concentration. Annals of Applied Statistics.
Tsai F.-J. , Junod V. (in press). Medical research using governments' health claims databases: with or without patients' consent?. Journal of Public Health. Revue avec comité de lecture

2018

Drobnik P., Chand Vikram (Dir.) (2018). The Attribution of Profits to a Dependent Agent PE – If the Dependent Agent Is a Commissionaire (Wholly Owned Subsidiary) of the Principal. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique.
Dutriez J.-F., Chand Vikram (Dir.) (2018). Attribution of Profits to a Permanent Establishment of a Company Engaged in Online Sales of Goods through a Local Warehouse. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique.
Abaunza F., Hameri A.-P. ; Niemi T. (2018). EEUI: a new measure to monitor and manage energy efficiency in data centers. International Journal of Productivity and Performance Management, 67, 111-127. Revue avec comité de lecture
Bacchetta P., Perazzi E. ; van Wincoop E. (2018). Self-fulfilling debt crises: What can monetary policy do?. Journal of International Economics, 110, 119-134. Revue avec comité de lecture
Brown M., Grossmann V., Lalive R. ; Tille C. (2018). Swiss Journal of Economics and Statistics. Swiss Journal of Economics and Statistics, 154. Revue avec comité de lecture
Brülhart M., Dupertuis D. ; Moreau E. (2018). Inheritance flows in Switzerland, 1911–2011. Swiss Journal of Economics and Statistics, 154, 1-13. Revue avec comité de lecture
Cadot O., Ferrantino M. J., Gourdon J. ; Reyes J.-D. (2018). Reforming Non-Tariff Measures: From Evidence to Policy Advice. World Bank Group.
Chand V. (2018). The interaction of domestic anti-avoidance rules with tax treaties . Schulthess , Zürich. Revue avec comité de lecture
Chand Vikram (2018). The Principal Purpose Test: An In Depth Analysis. Intertax , 46, 18-44. Revue avec comité de lecture
Chand Vikram , Haller Alex (2018). Physical Cash Pooling in a Negative Interest Rate Environment - Kluwer International Tax Blog .
Chand Vikram (2018). The Interaction of the Principal Purpose Test (and guiding principle) with anti-avoidance rules. Intertax , 46, 115-123. Revue avec comité de lecture
Chand Vikram (2018). The Digitalization of the Economy: Taxing Digitalized Business . Global Taxation, India (Special Issue for the Annual International Tax Conference in India), 120-124.
Chand Vikram , Das Pitambar (2018). From a FAR to a FARM Analysis with respect to Profit Attribution to the Indian Significant Economic Presence (SEP) Test - Kluwer International Tax Blog .
Chand Vikram , Reif Selina (2018). The Fundamental Approach for Allocation of Risks and Returns for Financing Entities - Kluwer International Tax Blog.
Eisdorfer A., Goyal A. ; Zhdanov A. (2018). Distress Anomaly and Shareholder Risk: International Evidence : Distress Anomaly and Shareholder Risk. Financial Management. Revue avec comité de lecture
Felfe C. , Lalive R. (2018). Does early child care affect children's development?. Journal of Public Economics, 159, 33-53. Revue avec comité de lecture
Junod V., Wolff H., Scholten W., Novet B. ; Greifinger R. (2018). Methadone versus torture: The perspective of the European Court of Human Rights. Heroin Addiction and related Clinical Problems, 20, 31-36. Revue avec comité de lecture
Kämpfen F. , Maurer J. (2018). Does education help “old dogs” learn “new tricks”? The lasting impact of early-life education on technology use among older adults. Research Policy, 47, 1125-1132. Revue avec comité de lecture
Kämpfen F., Wijemunige N. ; Evangelista B. Jr. (2018). Aging, non-communicable diseases, and old-age disability in low- and middle-income countries: a challenge for global health. International Journal of Public Health - YRE. Revue avec comité de lecture
Kosmala Adam , Chand Vikram (2018). Transfer Pricing Aspects of Performance Guarantees.
Liu R.L., Sprott D.E., Spangenberg E.R. ; Czellar S. (2018). Engaging with Brands: The Influence of Dispositional and Situational Brand Engagement on Customer Advocacy. Customer Engagement Marketing (pp. 269-292). Springer International Publishing.
Liu R.L., Sprott D.E., Spangenberg E.R., Czellar S. ; Voss K.E. (2018). Consumer preference for national vs. private brands: The influence of brand engagement and self-concept threat. Journal of Retailing and Consumer Services, 41, 90-100. Revue avec comité de lecture
Mohan B., Schlager T., Deshpandé R. ; Norton M.I. (2018). Consumers Avoid Buying From Firms With Higher CEO-to-Worker Pay Ratios. Journal of Consumer Psychology. Revue avec comité de lecture
Niinimäki M., Abaunza F., Niemi T., Thanisch P. ; Kommeri J. (2018). Energy-Efficient Query Processing in a Combined Database and Web Service Environment. Green Computing Strategies for Competitive Advantage and Business Sustainability (pp. 62-88). IGI Global.
Richa A. (2018). Gouvernance et dirigeants bancaires : pratique et jurisprudence récentes. Développements récents en droit commercial VI. CEDIDAC.
Simon O., Stamm R., Hämmig R., Scholten W., Aeberhard R., Dickson C. ; Junod V. (2018). Moderniser les conditions-cadres des traitements médicamenteuxdu syndrome de dépendance aux opioïdes [Modernising the framework conditions for medicine treatments in opioid dependence syndrome]. Revue medicale suisse, 14, 1169-1175. Revue avec comité de lecture
Spinosa Lisa , Chand Vikram (2018). Should the PE definition be amended to tax digital business models or should the focus be on a shared taxing rights mechanism?. Intertax , 476-494. Revue avec comité de lecture
Zufferey N. , Gallay O. (2018, Jan). Collaborative Variable Neighborhood Search. Lecture Notes in Computer Science (pp. 320-332). Springer International Publishing. Revue avec comité de lecture

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. Revue avec comité de lecture
André P., Dionysiou D. ; Tsalavoutas I. (2017). Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts' forecasts. Applied Economics, 1-19. Revue avec comité de lecture
Barroso R., Ben Ali C., Lesage C. ; Oyon D. (2017, Jan). The moderating effect of small significant shareholders on shareholder protection. European Accounting Association Annual Conference (EAA).
Bas M., Mayer T. ; Thoenig M. (2017). From micro to macro: Demand, supply, and heterogeneity in the trade elasticity. Journal of International Economics, 108, 1-19. Revue avec comité de lecture
Béguin N. , Richa A. (2017). La description du contrat. Le mandat de gestion de fortune. Schulthess Verlag.
Berman N., Couttenier M., Rohner D. ; Thoenig M. (2017). This mine is mine! How minerals fuel conflicts in Africa. American Economic Review, 107, 1564-1610. Revue avec comité de lecture
Bonoli Giuliano, Lalive Rafael, Oesch Daniel, Bigotta Maurizio, Cottier Lionel ; Fossati Flavia (2017). Evaluation de l’Unité commune ORP- CSR en Ville de Lausanne. Université de Lausanne; Ville de Lausanne.
Bovet C. , Richa A. (2017). Protection des données et nouvelles procédures de communication aux autorités fiscales et de surveillance étrangères. in RSDA 2/2017, p. 144-162.
Brülhart M., Carrère C. ; Robert-Nicoud F. (2017). Trade and towns: Heterogeneous adjustment to a border shock. Journal of Urban Economics, 105, 162-175. Revue avec comité de lecture
Brülhart M. , Simpson H. (2017). Agglomeration economies, taxable rents and government capture: evidence from a place-based policy. Journal of Economic Geography, 18, 319-353. Revue avec comité de lecture
Cai J.-J., Chavez-Demoulin V. ; Guillou A. (2017). Modified marginal expected shortfall under asymptotic dependence. Biometrika, 104, 243-249. Revue avec comité de lecture
Cervellati M., Esposito E. ; Sunde U. (2017). Long Term Exposure to Malaria and Development: Disaggregate Evidence for Contemporaneous Africa. Journal of Demographic Economics, 83, 129-148. Revue avec comité de lecture
Chand Vikram (2017). Should States Adopt the Saving Clause in the Multilateral Instrument ?. Tax Notes International.
Chand V. (2017). Transfer pricing aspects of captive insurance arrangements: recommendations to the OECD . IFF Forum fur Steuerrecht , 154-183 . Revue avec comité de lecture
Cho W. J. , Dogan B. (2017). Stability and the immediate acceptance rule when school priorities are weak. International Journal of Game Theory, 46, 991-1014. Revue avec comité de lecture
Chordia T., Goyal A., Nozawa Y., Subrahmanyam A. ; Tong Q. (2017). Are Capital Market Anomalies Common to Equity and Corporate Bond Markets? An Empirical Investigation. Journal of Financial and Quantitative Analysis, 52, 1301-1342. Revue avec comité de lecture
Critchley Rebecca, Chand Vikram (Dir.) (2017). Dispute Prevention Avenues for Permanent Establishments. Université de Lausanne, Faculté de droit et des sciences criminelles.
Danon R. (2017). Commentaire des articles 57, 58, 59, 60, 62, 63, 64, 65, 67, 68 et 20 al. 3 LIFD de la loi fédérale sur l'impôt direct (LIFD). Impôt fédéral direct: commentaire de la loi sur l'impôt fédéral direct. Helbing Lichtenhahn, Bâle.
Danon Robert , Chand Vikram (2017). Response to OECDs input on attribution of profits to a Permanent Establishment. OECD.
Danon R. (2017). Tax treaty disputes in Switzerland. A global analysis of tax treaty disputes (Vol. 1). Cambridge University Press, Cambridge, UK.
Danon R. , Bürgisser J. (2017). Le traitement fiscal des sanctions financières. Revue suisse de droit des affaires et du marché financier (RSDA), 89, 182-188.
Danon R. , Salomé H. (2017). The BEPS multilateral instrument: general overview and focus on treaty abuse. IFF Forum für Steuerrecht, 197-246.
Davila A., Markides C., Oyon D. ; Schnegg M (2017, Jan). Determinants of environment monitoring intensity and its impact on firm’s innovativeness. European Accounting Association Annual Conference (EAA).
Davila A. , Oyon D. (2017). La Liga’s RCD Espanyol, Analyzing the economics of soccer games. IESE Barcelona, 7.
de Treville S., Cattani K. ; Saarinen L. (2017). Technical note: Option-based costing and the volatility portfolio. Journal of Operations Management, 49–51, 77–81. Revue avec comité de lecture
de Treville S., Ketokivi M. ; Singhal V. (2017). Competitive Manufacturing in a High-Cost Environment: Introduction to the Special Issue. Journal of Operations Management, 49-51, 1-5. Revue avec comité de lecture
Delgado Alvarez C.A., van Ackere A. ; Larsen E.R. (2017). Managing service facilities with endogenous arrival and service rates : Managing service facilities with endogenous arrival and service rates. International Transactions in Operational Research, 1-29. Revue avec comité de lecture
Delgado-Alvarez C.A., van Ackere A., Larsen E.R. ; Arango-Aramburo S. (2017). Managing capacity at a service facility: An experimental approach. European Journal of Operational Research, 259, 216-228. Revue avec comité de lecture
Dimopoulos T. , Sacchetto S. (2017). Merger activity in industry equilibrium. Journal of Financial Economics, 126, 200-226.
Dogan B. (2017). How to control controlled school choice: comment. American Economic Review, 107, 1362-1364. Revue avec comité de lecture
Doğan B. (2017). Eliciting the socially optimal allocation from responsible agents. Journal of Mathematical Economics, 73, 103-110. Revue avec comité de lecture
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