'Teaching Accounting Systems', Annual Meeting of the European Accounting Association, April 1988, Nice (in coll. with P. Dobler).

### Working papers

'The Working 'The Working Economic Consequences of Increasing the International Visibility of Financial Reports' , Paper , n° 957/2011 (in coll. with T. Jeanjean, M. Erkens).

'Information, trust and the limits of intelligent accountability in investment decision making: Insights from the HEC Working Paper Madoff case ' , , n° 956/2011 (in coll. with R. Baker, T. Jeanjean, M. Messner).

'Why Paper, 'Why Paper, do you speak English (in your annual report)?'. n° 904/2008 (in coll. with T. Jeanjean and C. Lesage).

'Determinants Working Paper, 'Determinants Working Paper, of board members' financial expertise - Empirical evidence from France'. n° 903/2008 (in coll. with T. Jeanjean).

'La publication d'une information financière non conforme à la loi et aux normes : déterminants et conséquences'. HEC Working Paper, n° 901/2008 (in coll. with N. Smaili and R. Labelle).

'The 'The role of managers' behavior in corporate fraud ». HEC Working Paper n° 900/2008 (in coll. with J. Cohen, Y. Ding and C. Lesage).

' Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From , stakeholder model to shareholder model ' . HECWorking Paper n° 872/2007 (in coll. with Y. Ding and J. Richard).

'Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications'. , HEC Working Paper n° 826/2005 (in coll. with Y. Ding, O.-K. Hope and Jeanjean).

'Nothing 'Nothing like the Enron affair could happen in France (!)'. HEC Working Paper n° 815/2005.

' ' Does analyst following curb earnings management? International Evidence'. HEC Working Paper n° 810/2005 (in coll. with F. Degeorge, Y. Ding and T. Jeanjean).

' Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France '. HEC Working , Paper n° 808/2005 (in coll. with Y. Ding and T. Jeanjean).

' Disclosure and determinants studies: An extension using the divisive clustering method (DIV) ' . HEC Working , Paper n° 798/2004 (in coll. with Y. Ding).

' International Differences in R&D Disclosure Practices: Evidence in a French and Canadian Context ' . HEC , Working Paper n° 783/2003 (in coll. with Y. Ding et G. Entwistle).

' ' R&D Productivity: an International Study ' . HEC Working Paper n° 781/2003 (in coll. with Y. Ding et M. Tenenhaus).

'Income Statements 'by nature' and Analysis of Company Performance - An Application to U.S. Airline , Companies ' . HEC Working Paper n° 780/2003 (in coll. with R. Baker et Y. Ding).

'The reference to 'alternative' standards by French large groups: an empirical study over the period 1985 -1999/La référence à des normes 'alternatives' par les grands groupes français : une étude empirique sur la période 1985- , 1999'. HEC Working Paper (bilingual) N° 762/2002 (in coll. with Y. Ding).

'The Internationalization of Financial Statements Presentation: an Empirical Study of French Groups/L'internationalisation de la présentation des états financiers des sociétés françaises : une étude empirique , longitudinale'. HEC Working Paper (bilingual) N° 727/2001 (in coll. with Y. Ding and M. Tenenhaus).

'Survey of financial statement analysis courses in Europe and the United States'. HEC Working Paper 714/2000 (in coll. with C. Stickney).

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