François Aubert

Présentation

Publications

Article dans une revue (13)

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

Communication dans un congrès (5)

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 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 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

Chapitre d'ouvrage (2)

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