Hervé Stolowy
Biographic Data
| ID | 8940433 |
|---|---|
| NAME | Hervé Stolowy |
| GIVEN NAMES | Hervé |
| FAMILY NAME | Stolowy |
| SIGNATURE | STOLOWY H |
| AFFILIATIONS | HEC Paris |
| ORCID | 0000-0002-6056-6976 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2005 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 0 |
Manipulation of Accounts
Many “accounting” scandals have cast some doubts about the truthfulness of the financial statements. After reviewing broadly some theoretical aspects of the question, noticeably the transfer of wealth potentially resulting from an incorrect assessment of the market value of the firm, we look at the principal currents of research in this domain. Firstly we consider researches on Earnings management interested mainly by the level of actual accruals…
Nothing like the Enron affair could happen in France (!)
This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teachi…
No prominent works on this page.
Nothing like the Enron affair could happen in France (!)
This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teachi…
Manipulation of Accounts
Many “accounting” scandals have cast some doubts about the truthfulness of the financial statements. After reviewing broadly some theoretical aspects of the question, noticeably the transfer of wealth potentially resulting from an incorrect assessment of the market value of the firm, we look at the principal currents of research in this domain. Firstly we consider researches on Earnings management interested mainly by the level of actual accruals…
Accounting information system (2 works) · Auditing, Earnings Management, Governance (2 works) · Economics (2 works) · Financial accounting (2 works) · Accounting (1 work) · Accounting (1 work) · Accounting and Organizational Management (1 work) · Accounting Education and Careers (1 work) · Accounting scandals (1 work) · Accounting Theory and Financial Reporting (1 work)