'Enhancing knowledge of accounting standards on intangibles: a useful step to improve innovation measurement and reporting » in 'Classification of intangibles'. HEC Working Paper 712/2000 (in coll. with A. Jeny).

'A framework for the classification of accounts manipulations'. HEC Working Paper 708/2000 (in coll. with G. Breton).

'Accounting for brands in IAS 38 of IASC (Intangible assets) compared with French and German practices: An illustration of the difficulty of international harmonization/ Une illustration des difficultés de l'harmonisation internationale : la comptabilisati on des marques en France, en Allemagne et selon les règles de l'IASC'. HEC , Working Paper (bilingual) N° 675/1999 (in coll. with A. Haller and V. Klockhaus).

'L'intégration de la comptabilité générale, de la comptabilité analytique et des flux de trésorerie / The Integration of Financial Accounting, Management Accounting and Cash Flow Accounting: The User's Opinion ', HEC , Working Paper (bilingual) N° 523/1997 (in coll. with P. Touron).

'Corporate Governance : une synthèse de la littérature', HEC Working Paper, No. 606/1997 (in coll. with N. Nguyen, F. Degeorge, A. Hyafil, M. Lebas, F. Lenglart, R. Maeder, B. Marois, J. P. Nioche, D. Pham, G. Trépo).

'Accounting for Brands - A Comparison Between IASC, France and Germany', HEC Working Paper, No. 572/1996 (in coll. with A. Haller).

'Value Added Accounting in Germany and France', HEC Working Paper, No. 547/1995 (in coll. with A. Haller).

'Et si le SFAS 106 devenait applicable en France ? ou la comptabilisation des engagements de mutuelle et de prévoyance', ESCP Working Paper, No. 93 -115, 1993.

'L'influence américaine en comptabilité financière : mythe ou réalité ? l'exemple du tableau des flux de trésorerie - The American Influence in Accounting: Myth or Reality? An Illustration: Statement of Cash Flows', ESCP Working Paper (bilingual), No. 91-101, 1991 (in coll. with S. Walser-Prochazka).

'Le tableau de financement à l'ère des réformes', ESCP Working Paper, No. 90 -91, 1990.

'Etudes en comptabilité internationale', ESCP Working Paper, No. 90 -89, 1990 (in coll. with members of the Department of Accounting and Management Control).

'L'élaboration du tableau de financement', ESCP Working Paper, No. 87 -71, 1987.

'Principes comptables et information financière', ESCP Working Paper, No. 87 -69, 1987 (in coll. with members of the Department of Accounting and Management Control).

'Le nouveau plan comptable en 1985 : le point de vue des financiers', ESCP Working Paper, No. 86 -63, 1986 (in coll. with D. Boussard and A. Mikol).

'L'application du nouveau plan comptable en 1984', ESCP Working Paper, No. 85 -50, 1985 (in coll. with D. Boussard and A. Mikol).

### Dissertation and research reports

'L'importance relative et le seuil de signification', research for the French Institute of Statutory Auditors, May 1994.

'Tableaux de financement et diagnostic de l'entreprise', dissertation for the Ph.D. in Financial Accounting, University Paris I, 1990.

'Le tableau de financement et son élaboration : quelles solutions pour l'expert comptable ?', dissertation for the French C.P.A. exam, award for the Best dissertation, 1986.

'Mesure de performance des magasins et de leurs dirigeants dans des groupes de distribution', dissertation for the st Diplôme d'Etudes Approfondies 1 year of Ph. D. ( ), University Paris I, 1984.

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