The expansion of non-financial reporting: an exploratory study H Stolowy, L Paugam Accounting and Business Research 48 (5), 525-548, 2018 | 354 | 2018 |
The effect of mandatory IFRS adoption on conditional conservatism in Europe P André, A Filip, L Paugam Journal of Business Finance & Accounting 42 (3-4), 482-514, 2015 | 280* | 2015 |
Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility R Durand, L Paugam, H Stolowy Strategic Management Journal 40 (9), 1471-1490, 2019 | 214 | 2019 |
Using real activities to avoid goodwill impairment losses: Evidence and effect on future performance A Filip, T Jeanjean, L Paugam Journal of Business Finance & Accounting 42 (3-4), 515-554, 2015 | 180 | 2015 |
Non-financial information: State of the art and research perspectives based on a bibliometric study M Erkens, L Paugam, H Stolowy Comptabilité-Contrôle-Audit 21 (3), 15-92, 2015 | 140 | 2015 |
The effect of joint auditor pair composition on audit quality: Evidence from impairment tests GJ Lobo, L Paugam, D Zhang, JF Casta Contemporary Accounting Research 34 (1), 118-153, 2017 | 130* | 2017 |
Examining the patterns of goodwill impairments in Europe and the US P André, A Filip, L Paugam Accounting in Europe 13 (3), 329-352, 2016 | 97 | 2016 |
Implications of the joint provision of CSR assurance and financial audit for auditors' assessment of going‐concern risk LD Maso, GJ Lobo, F Mazzi, L Paugam Contemporary Accounting Research 37 (2), 1248-1289, 2020 | 91 | 2020 |
Accounting for business combinations: Do purchase price allocations matter? L Paugam, P Astolfi, O Ramond Journal of Accounting and Public Policy 34 (4), 362-391, 2015 | 65 | 2015 |
Effect of impairment‐testing disclosures on the cost of equity capital L Paugam, O Ramond Journal of Business Finance & Accounting 42 (5-6), 583-618, 2015 | 54 | 2015 |
Building the legitimacy of whistleblowers: A multi‐case discourse analysis H Stolowy, Y Gendron, J Moll, L Paugam Contemporary Accounting Research 36 (1), 7-49, 2019 | 53 | 2019 |
Brand valuation L Paugam, P André, H Philippe, R Harfouche Routledge, 2016 | 41 | 2016 |
Deploying narrative economics to understand financial market dynamics: An analysis of activist short sellers' rhetoric L Paugam, H Stolowy, Y Gendron Contemporary Accounting Research 38 (3), 1809-1848, 2021 | 40 | 2021 |
Sustainability reporting: Is convergence possible? H Stolowy, L Paugam Accounting in Europe 20 (2), 139-165, 2023 | 33 | 2023 |
The effect of business and financial market cycles on credit ratings: Evidence from the last two decades GJ Lobo, L Paugam, H Stolowy, P Astolfi Abacus 53 (1), 59-93, 2017 | 28 | 2017 |
Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement A Filip, GJ Lobo, L Paugam Journal of Business Finance & Accounting 48 (1-2), 36-69, 2021 | 26 | 2021 |
Non‐additivity in Accounting Valuation: Theory and Applications L Paugam, JF Casta, H Stolowy Abacus 54 (3), 381-416, 2018 | 23* | 2018 |
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts H Stolowy, L Paugam, Y Gendron Accounting, Organizations and Society 100, 101334, 2022 | 20 | 2022 |
Do investors pay sufficient attention to banks’ unrealized gains and losses on available-for-sale securities? R Boulland, GJ Lobo, L Paugam European Accounting Review 28 (5), 819-848, 2019 | 18 | 2019 |
Disclosures about key value drivers in M&A announcement press releases: An exploratory study A Filip, GJ Lobo, L Paugam, H Stolowy Abacus 58 (1), 62-104, 2022 | 12 | 2022 |