François Aubert

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Présentation

Publications

Éditorial

François Aubert , Emmanuelle Dubocage , Célia Lemaire , Bérangère Szostak

Finance Contrôle Stratégie, 2024, 27-1, ⟨10.4000/fcs.11957⟩

Article dans une revue istex hal-05477795v1

IFRS-9 adoption and income smoothing nexus: A comparison of the post-adoption effects between European and Sub-Saharan African Banks

Daniel Taylor , François Aubert

Journal of Accounting and Taxation, 2022

Article dans une revue hal-03698442v1

Effects of earnings management on firms' marketadjusted return

Qazi Ghulam Mustafa Qureshi , Yves Mard , François Aubert

Journal of Accounting and Taxation, 2022, ⟨10.5897/JAT2022.0535⟩

Article dans une revue hal-04266643v1

Convergence Consensus Analyst Earnings Estimates and Option Pricing in Modeling Material Accounting Misstatements

François Aubert , Jeff Wang , Gary Grudnitski

Review of Accounting and Finance, 2019, 18 (1), pp.134-156. ⟨10.1108/RAF-05-2017-0101⟩

Article dans une revue hal-02549206v1

Effect of the legal system country of European commercial banks on the financial distress

Nizar Baklouti , Frédéric Gautier , François Aubert

International Journal of Accounting and Economics Studies, 2016, 4 (2), pp.168. ⟨10.14419/ijaes.v4i2.6839⟩

Article dans une revue halshs-02308442v1

Analyst earnings forecast revision activity around profit warnings across four European countries

François Aubert , Waël Louhichi

Journal of applied accounting research, 2015, 16 (1), pp.58-87. ⟨10.1108/JAAR-01-2013-0005⟩

Article dans une revue hal-02549201v1

The role of reconciliation quality in limiting mispricing of non-GAAP earnings announcements by EURO STOXX firms

François Aubert , Gary Grudnitski

Advances in Accounting, 2014, 30 (1), pp.154-167. ⟨10.1016/j.adiac.2014.03.008⟩

Article dans une revue istex hal-02549186v1

The impact of SOX on opportunistic management behavior

François Aubert , Gary Grudnitski

International Review of Financial Analysis, 2014, 32, pp.188-198. ⟨10.1016/j.irfa.2013.12.003⟩

Article dans une revue istex hal-02549183v1

Analysts' estimates

François Aubert , Gary Grudnitski

Review of Accounting and Finance, 2012, 11 (1), pp.53-72. ⟨10.1108/14757701211201821⟩

Article dans une revue hal-02549209v1

[Calcific tendinitis of the shoulder and compensation consequences: calcific disorder of tendon or tendinopathy with calcification?].

Alexis Descatha , Thierry Thomas , François Aubert , Agnès Aublet-Cuvelier , Yves Roquelaure

La Presse Médicale, 2012, 41 (5), pp.453-4. ⟨10.1016/j.lpm.2012.01.022⟩

Article dans une revue inserm-00720692v1

The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe

François Aubert , Gary Grudnitski

Journal of International Financial Management & Accounting, 2011, 22 (1), pp.1-26. ⟨10.1111/j.1467-646X.2010.01043.x⟩

Article dans une revue istex hal-02549191v1

L'impact informationnel de l'alerte aux résultats sur l'annonce du résultat annuel

François Aubert , Waël Louhichi

Comptabilité Contrôle Audit / Accounting Auditing Control, 2011, 17 (2), pp.11-36

Article dans une revue halshs-00631150v1

L'impact informationnel de l'alerte aux résultats sur l'annonce du résultat annuel

François Aubert , Waël Louhichi

Comptabilité Contrôle Audit / Accounting Auditing Control, 2011, 17 (2), pp.11. ⟨10.3917/cca.172.0011⟩

Article dans une revue hal-02549220v1

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert

44th Annual European Accounting Association (EAA) Congress, May 2022, Bergen, Norway

Communication dans un congrès hal-03679726v1

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert

43rd Congress of Francophone Accounting Association (AFC), May 2022, Bordeaux, France

Communication dans un congrès hal-03679729v1

Loan Loss Provisions and Earnings Management under IFRS 9: An International Evidence

Daniel Taylor , François Aubert

1st Annual Conference of Academy of Sustainable Finance, Accounting, Accountability & Governance (ASFAAG), Dec 2021, Online, United Kingdom

Communication dans un congrès hal-03679725v1

Empirical tests of analysts' earnings forecasts properties and profit warnings

François Aubert , Waël Louhichi

EAA 31st Annual Congress, Apr 2008, Rotterdam, Netherlands. 10 p

Communication dans un congrès halshs-00280758v1

L'IMPACT DES CHANGEMENTS DE MÉTHODES COMPTABLES SUR LES RENTABILITES BOURSIERES

François Aubert

Comptabilité et Connaissances, May 2005, France. pp.CD-Rom

Communication dans un congrès halshs-00581111v1

Pre/Postdisclosure Information Asymmetry and Non-GAAP Earnings: some European Evidence

François Aubert

Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting (Ed. Nicola Moscariello), Cambridge Scholars Publishing, In press

Chapitre d'ouvrage hal-01903268v1

How to better detect cases of financial reporting fraud: some new findings from earnings restatements

François Aubert , Jean-François Gajewski , Lamya Kermiche

Sabri Boubaker; Cumming Douglas; Duc Khuong Nguyen (eds.). Research Handbook of Investing in the Triple Bottom Line : Finance, Society and the Environment Research Handbooks in Business and Management series, Edward Elgar Publishing, pp.29-52, 2018, 978-1-78643-999-4. ⟨10.4337/9781788110006.00009⟩

Chapitre d'ouvrage hal-01903271v1

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