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Articles scientifiques

Belhachemi, R., Rostan, P., Racicot, F.E. «Yield Curve Forecasting with the Burg Model» Journal of Forecasting, vol. 36(1), 2017.

Cormier, D., Demaria, S., Magnan, M.,  «Beyond Earnings: Do EBITDA Reporting and Governance Matter for Market Participants?», Managerial Finance, vol. 43(2), 2017.

Cormier, D., Gordon, I.M., Magnan, M.,  «Do Markets and Stakeholders Care about Ethical Lapses? The Case of Corporate Social Responsibility Disclosure?», Management Decision, vol. 54(10), 2016.

Fortin, A., Sauvé, L., Viger, C., Landry, F., «Nontraditional Student Withdrawal from Undergraduate Accounting Programs: A Holistic Perspective», Accounting Education: An International Journal, Vol. 5(6), 2016.

Sauvé, L., Fortin, A., Viger, C., Landry, F., «Ineffective Learning Strategies: A Significant Barrier to Post-Secondary Perseverance», Journal of Further and Higher Education, doi/full/10.1080/0309877X.2016.1224329, 2016.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «CEO Power and CEO Hubris:
A Prelude to Financial Misreporting?
», Management Decision, vol. 54(2), 2016.

Cormier, D., Magnan, M., «The Advent of IFRS in Canada: A Harbinger of the Future for North American Financial Markets», Journal of International Accounting Research, DOI 10.2308/jiar-51404, 2016.

Cormier, D.,  Magnan, M., «Does a Firm’s Exposure to Ethical Issues Matter to Financial Markets? A Governance Perspective», Journal of Management and Governance. DOI 10.1007/s10997-016-9341-9, 2016

Chelli, M., Durocher, S., Fortin, A., «Normativity in Environmental Reporting: A Comparison of Three Regimes», Journal of Business Ethics, DOI: 10.1007/s10551-016-3128-4, 2016.

Deslandes, M., Fortin, A., Landry, S., «Payout Differences between Family and Nonfamily Listed Firms: A Socioemotional Wealth Perspective», Journal of Family Business Management, vol. 6(1), 2016.

Héroux, S., Fortin, A., «Innovation: The Influence of Diversity and IT Competence of Boards of Directors and Executive Management», The International Journal of Organizational Innovation, vol. 8(3), 2016.

Cormier, D., Magnan, M., IFRS in Canada: Game Changer or Neutral Mutation? Dans IFRSs in a Global World - International and Critical Perspectives on Accounting, édité par Didier Bensadon et Nicolas Praquin, Springer, 2016.

Li, T., Durnev, A., Magnan, M. «Are Offshore Firms Worth More?». Journal of Corporate Finance, vol. 36, 2016.

Racicot, F.E., Théoret, R. «Macroeconomic Shocks, Forward-Looking Dynamics, and the Behavior of Hedge Funds». Journal of Banking & Finance, vol. 62, 2016.

Racicot, F.E., Rentz, W.F. «Testing Fama-French's New Five-Factor Asset Pricing Model: Evidence from Robust Instruments». Applied Economics Letters, 23(6), 2016.

Dicko, S. «Firms Political Connections and Winning Government Contracts». International Journal of Economics and Finance, 8(2), 2016

Mossadak, A., Khemakhem, H., Fontaine, R. «The Relationship between Ownership Structure and Dividend Policy in an Emerging Market: A Moroccan study». Universal Journal of Accounting and Finance, 4(2), 2016.

Fontaine, R., Pilotti, L. «Audit Clients Want to Cooperate with their External Financial Auditor, but also Remain at Arm’s Length: A Canadian Survey Study». Journal of Accounting and Auditing: Research and Practice, 2016.

Smaili, N., Rousseau, S., Faure, G. «La responsabilité civile des administrateurs pour les retenues à la source : une étude de la défense de diligence raisonnable en matière fiscale». Revue de Droit d’Ottawa, 45(3), 2016.

Smaili, N., Labelle, R. 2016. «Corporate Governance and Accounting Irregularities: Canadian evidence». Journal of management and Governance, 2016. http://link.springer.com/article/10.1007/s10997-015-9314-4#/page-1.

Racicot, F.E., Théoret, R. «The Beta Puzzle Revisited: A Panel Study of Hedge Fund Returns, in Derivatives and Hedge Funds», Satchell, S (Ed.) , Palgrave MacMillan, p. 345-369. Sélectionné "best of content". 2016. Chapitre de livre.

Dicko, S. «Firms Political Connections and Winning Government Contracts». International Journal of Economics and Finance, 8(2), 2016

Breton, G., Dicko, S. «Directors’ Networks and Access to Collective Resources». Society and Business Review, 10(3), 2015.

Durocher, S. et Fortin, A., «Comprehensive Income Information: A User’s Perspective», International Journal of Behavioural Accounting and Finance, vol. 5(1), 2015.

Ioualalen, L., Khemakhem, H., Fontaine, R. «The Impact of Audit Committee Characteristics on Earnings Management: A Canadian Case Study». Case Studies in Business and Management, 2(1), 2015.

Racicot, F.E., Rentz, W.F. «The Pástor-Stambaugh Empirical Model Revisited: Evidence from Robust Instruments». Journal of Asset Management, 16(5), 2015.

Khemakhem H., Naciri, A. «Do Board and Audit Committee Characteristics Affect Firm’s Cost of Equity Capital?», Journal of Business and Management, 4(2), 2015.

Serdiuk N., Khemakhem, H. «The Impact of SOX Adoption on the Compensation of Non-US Companies’ Boards: The Case of Canadian Companies». Journal of Business and Management, 3(2), 2015.

Rostan, P., Rostan, A., Racicot, F.E. «Pricing Discrete Double Barrier Options with a Numerical Method». Journal of Asset Management, 16(4), 2015.

Breton, G., Dicko, S. «Directors’ Networks and Access to Collective Resources». Society and Business Review, 10(3), 2015.

Cormier, D., Ledoux, M.J., Villeneuve, G., «Value Relevance of Discretionary Accruals under Environmental Uncertainty: The Incidence of IFRS and the Country's Legal Regime», International Journal of Accounting, Auditing and Performance Evaluation, vol. 11(2), 2015.

Deslandes, M., Landry, S. et Fortin, A., «The Effects of a Dividend Tax Cut on Payout Policies: Canadian Evidence», International Journal of Managerial Finance, vol. 11(1), 2015.

Fontaine, R., Hkemakhem, H., Herda, D.N., «Audit Committee Perspectives on Mandatory Audit Firm Rotation: Evidence from Canada», Journal of Management and Governance, 19(1), 2015.

Bouchard, J., Héroux, S., «La gestion des alertes éthiques et le rôle des auditeurs internes», Gestion, vol. 39(4), 2015.

Cormier, D., Magnan, M., «The Economic Relevance of Environmental Disclosure and its Impact on Corporate Legitimacy: An Empirical Investigation», Business Strategy and the Environment, vol. 24(6), 2015.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «Does Corporate Governance Enhance the Appreciation of Mandatory Environmental Disclosure by Financial Markets?», Journal of Management & Governance, 19(4), 2015.

Cormier, D., Demaria, S., «Pertinence des mesures non-GAAP pour les marchés boursiers : Le cas des firmes du CAC 40», La Revue du Financier, numéros 208-209., vol. 36, 2014.

Calmès, C., Théoret, R., «Bank Systemic Risk and Macroeconomic Shocks: Canadian and U.S. Evidence»Journal of Banking and Finance, 40(C), 2014.

Racicot, F., Théoret, R., «Cumulant Instruments Estimators for Hedge Fund Return Models with Errors in Variables»Applied Economics, vol. 46(10), 2014.

Caron, M.A., Fortin, A., «Accountants’ Construction of CSR Competencies and Commitment», Sustainability Accounting, Management and Policy Journal, vol. 5(2), 2014.

Durocher, S., Fortin, A., «New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision»Australian Accounting Review, 2014, vol. 24(3).

Cormier, D., Magnan, M., «Does IFRS Adoption in Canada Reduce the Information Gap between Managers and Investors?», CPAmagazine, avril 2014.

Cormier, Lapointe-Antunes, P., McConomy, B., «Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management», Journal of Business Finance & Accounting, vol. 41(1-2) 2013.

Cormier, D., Magnan, M., «The Impact of Social Responsibility Disclosure and Governance on Financial Analysts' Information Environment», Corporate Governance, vol. 14(4), 2014.

Ledoux, M.J., Cormier, D., Houle, S.,«Customer Value Disclosure and Analyst Forecasts: The Influence of Environmental Dynamism», Management Decision, vol. 52(3), 2014.

Héroux, S., Fortin, A., «Exploring IT Dependence and IT Governance », Information Systems Management, vol. 31, 2014.

Héroux, S., Fortin, A., «Exploring Information Technology Governance and Control of Web Site Content: A Comparative Case Study», Journal of Management and Governance, vol. 17(3), 2013.

Landry, S., M. Deslandes, M., Fortin, A, «Tax Aggressiveness, Corporate Social Responsibility, and Ownership Structure»,  Journal of Accounting, Ethics & Public Policy, vol. 14(3), 2013.

Héroux, S., Fortin, A., «The Internal Audit Function in Information Technology Governance: A Holistic Perspective», Journal of Information Systems, vol. 27(1), 2013.

Calmès, C., Théoret, R., «Is the Canadian Banking System Really “Stronger” than the U.S. One?», Review of Economics and Finance, vol. 4(1), 2013

Calmès, C., Théoret, R., «Market-Oriented Banking, Financial Stability and Macro-Prudential Indicators of Leverage», Journal of International Financial Markets, Institutions and Money, vol. 27(1), 2013.

Bergevin, P., Calmès, C., Théoret, R., «Time-Varying Leverage and Basel III: A Look at Canadian Evidence», International Advances in Economic Research, vol. 19(3), 2013.

Racicot, F., Théoret, R., «The Procyclicality of Hedge Fund Alpha and Beta», Journal of Derivatives and Hedge Funds, vol. 19(2), 2013.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «Non-GAAP Reporting by REITs and Other Flow-Through Entities: Reliability and Valuation Evidence», Atlantic Economic, Journal, 41(4), 2013.

Ledoux, M.J., Cormier, D., «Market Assessment of Intangibles and Volontary Disclosure about Innovation: The Incidence of IFRS», Review of Accounting and Finance, vol. 12(3), 2013.

Cormier, D., Ledoux, M.J., Houle, S., «The Incidence of Earnings Management on Information Asymmetry in an Uncertain Environment: Some Canadian Evidence», Journal of International Accounting, Auditing and Taxation, vol. 22(2),  2013.

Fontaine, R., Ben Letaifa, S., Herda, D.N., «An Interview Study to Understand the Reasons Clients Change Audit Firms and the Client's Perceived Value of the Audit Service», Current Issues in Auditing, vol. 3, 2013.

Calmès, C., Cormier, D., Racicot, F., Théoret, R., «Accruals, Cash-Flows and Tobin’s q: An Investment Perspective on Firm Accruals», AESTIMATIO, The IEB International Journal of Finance, vol. 7, 2013.

Fortin, A., Berthelot, S., «MD&A Risk Disclosures and Nonprofessional Investors' Perceptions and Investment Decisions», Advances in Accounting Behavioral Research, vol. 15, 2012.

Calmès, C., Théoret, R., «The Rise of Market-Oriented Banking and the Hidden Benefits of Diversification»Aestimatio: The IEB International Journal of Finance, vol. 5, 2012.

Racicot, F., Théoret, R., «Optimally Weighting Higher Moment Instruments to Deal with Measurement Errors in Financial Return Models », Applied Financial Economics, vol. 22(14), 2012.

Calmès, C., Cormier, D., Racicot, F., Théoret, R., «Accruals, Errors-in-Variable and Tobin’s q», Atlantic Economic Journal, vol. 40(4), 2012, anthologie.

Ledoux, M.J., Cormier, D., «La pertinence du reporting volontaire du capital incorporel des sociétés françaises cotées, avant et après l’adoption des normes IFRS (2005)», Revue du Financier, 2012. Numéro 195, volume 35.

Magnan, M., Cormier, D., Lapointe-Antunes, P., «Like Moths Attracted to Flames: Managerial Hubris and Financial Reporting Fraud». In Human Frailties: Wrong Turns on the road to Success. Collectif coordonné par S. Fox, Loyola University, Chicago, R. Burke, York University, C. Cooper, Lancaster University. Gower series on behavioral, psychological and social risk in organizations, UK, 2012.

Cormier, D., Demaria, S., Lapointe-Antunes, P. «La valorisation boursière des états financiers des sociétés françaises : Pertinence du référentiel IFRS», Comptabilité, Contrôle, Audit, vol. 18(2), 2012.

Cormier, D., Ledoux, M.J., Magnan, M., «The Moderating Effect of Voluntary Disclosure on the Relation between Earnings Quality and Information Asymmetry: Some Canadian Evidence», International Journal of Accounting, Auditing and Performance Evaluation, vol. 8(2), 2012.

Fontaine, R., Pilote, C., «Clients' Preferred Relationship Approach with their Financial Statement Auditor». Current Issues in Auditing, vol.6 (juin), 2012.

Racicot, F., Théoret, R., Coën, A., «A New Empirical Version of the Fama and French Model Based on the Hausman Specification Test: An Application to Hedge Funds», Journal of Derivatives and Hedge Funds, vol. 16(4), 2011. 

Coën, A., Racicot, F., Théoret, R., «Performance des fonds de couverture, moments supérieurs et risque procyclique», Revue des sciences de la gestion, vol. 249/250, 2011.

Cormier, D., Ledoux, M.J., Magnan, M., «The Informational Contribution of Social and Environmental Disclosures for Investors», Management Decision, vol. 49(8), 2011.

Fontaine, R., Pilote, C., «An Empirical Study of Canadian Companies to Determine Clients' Preferred Relationship Approach with their Financial Auditor», Journal of Marketing Trends, vol. 1(7), 2011.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «Revisiting the Relevance and Reliability of non-GAAP Reporting: The Case of Income Trusts», Contemporary Accounting Research, vol. 28(5) 2011.

Héroux, S., Henri, J.-F., «Reporting sur le Web: Contenus des sites et optimisation de leur gestion», La Revue des Sciences de la Gestion, Direction et Gestion, No. 252, 2011.

Racicot, F., Théoret, R., «Forecasting Stochastic Volatility Using the Kalman filter: An Application to Canadian Interest Rates and Price-Earnings Ratio», Aestimatio: The IEB International Journal of Finance, vol. 1, 2010.

Racicot, F., Théoret, R., «Optimal Instrumental Variables Generators Based on Improved Hausman Regression, with an Application to Hedge Fund Returns», Journal of Wealth Management, vol. 13, 2010.

Calmès, C., Théoret, R., «The Impact of Off-Balance-Sheet Activities on Banks Returns: An Application of the ARCH-M to Canadian Data », Journal of Banking and Finance, 34(7), 2010.

Orens, R., Aerts, W., Cormier, D., «Web-Based Non-Financial Disclosure and the Cost of Finance», Journal of Business Finance and Accounting, vol. 37(8-9), 2010.

Cormier, D., Aerts, W., Ledoux, M.J., Magnan, M., «Web-Based Disclosure about Value Creation Processes: A Monitoring Perspective», ABACUS, vol. 46(3), 2010.

Cormier, D., Ledoux, M.J., Magnan, M., Aerts, W., «Corporate Governance and Information Asymmetry between Managers and Investors», Corporate Governance, vol. 10, 2010, vol. 10(5).

Magnan, M., Cormier, D., «Les dirigeants et les fraudes dans les états financiers : Le cas CINAR et les leçons à tirer», Gestion Revue Internationale de Gestion, 2010, vol. 35(2), été 2010.  

Cormier, D., Ledoux, M.J., Magnan, M., «Le reporting de gouvernance, les attributs du conseil et la qualité des résultats comptables : Incidence sur les marchés boursiers», Comptabilité, Contrôle, Audit, vol. 16(2), 2010.

Héroux, S., Henri, J.-F., «Management control and web-based corporate reporting : an empirical exploratory study», Advances in management accounting, vol. 18, 2010.

Fortin, A., Dicko, S., «The Impact of the New OHADA Accounting System on the Judgments and Decisions of Cameroonian Bankers», Advances in Accounting, incorporating Advances in International Accounting, 25(1), 2009.

Héroux, S., Demers, C., «Gestion des informations sur un site web : Quel profil privilégier ?», Gestion Revue Internationale de Gestion, vol. 34(2), Été 2009.

Cormier, D., Demaria, S., Lapointe-Antunes, P., Teller, R., «First-Time Adoption of IFRS, Managerial Incentives and Value-Relevance: Some French Evidence», Journal of International Accounting Research, vol. 8(2), 2009.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «The Valuation of Canadian Income Trusts: Do Investors See Through Distributable Cash Management?», Journal of Business Valuation, vol. 2, 2009.

Cormier, D., Aerts, W., Ledoux, M.J., Magnan, M., «Attributes of Social and Human Capital Disclosure and Information Asymmetry between Managers and Investors», Canadian Journal of Administrative Sciences,  vol. 26(1), 2009.

Lapointe-Antunes, P. Cormier, D., Magnan, M., «Value-Relevance and Timeliness of Transitional Goodwill Impairment Losses: Evidence from Canada», International Journal of Accounting, vol. 44(1), 2009.

Cormier, D., Ledoux, M.J., Magnan, M., «The Use of Web Sites as a Disclosure Platform for Corporate Performance: Some Canadian Evidence», International Journal of Accounting Information Systems, vol. 10(1), 2009.

Aerts, W., Cormier, D., «Media Legitimacy and Corporate Environmental Communication», Accounting, Organizations & Society, vol. 34(1), 2009.

Cormier, D., Demaria, S., Teller, R., «Incidence des choix d’exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS», La Revue du FINANCIER, vol. 170, mars/avril 2008.

Lapointe-Antunes, P. Cormier, D., Magnan, M., «Equity Recognition of Mandatory Accounting Changes: The Case of Transitional Goodwill Impairment Losses», Canadian Journal of Administrative Sciences, vol. 25(1), 2008.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «Performance Measures Quality and Value Relevance in Flow-Through Organizational Structures: The Case of Canadian Income Trusts», International Journal of Accounting, auditing and Performance Evaluation, vol. 4(6), 2008.

Aerts, W., Cormier, D., Magnan, M., «Corporate Environmental Disclosure, Financial Markets and the Media: An International Perspective», Ecological Economics, vol. 64(3), 2008.

Cormier, D., Lapointe-Antunes, P., Magnan, M., «Le référentiel IFRS : nous dirigeons-nous vers une comptabilité au-delà du réel», Comptabilité, Contrôle, Audit, vol. 13, numéro spécial, décembre 2007.

Aerts, W., Cormier, D., Magnan, M., «The Association between Web-Based Corporate Performance Disclosure and Financial Analyst Behaviour under Different Governance Regimes», Corporate Governance: An International Review, vol. 15(6), 2007.

Cormier, D., Magnan, M., «The Revisited Contribution of Environmental Reporting to Investors’ Valuation of a Firm’s Earnings: An International Perspective», Ecological Economics, vol. 62(3-4), mai 2007.

Lapointe-Antunes, P., Cormier, D., Magnan, M., Gay-Angers, S., «On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland», European Accounting Review, vol. 15(4), 2006.

Aerts, W., Cormier, D., Gordon. I., Magnan, M., «Performance Disclosure on the Web: An Exploration of the Impact of Managers’ Perceptions of Stakeholder Concerns», The International Journal of Digital Accounting Research, vol. 12, juillet / décembre, 2006.

Cormier, D., Landry, S., Magnan, M., «Gestion des résultats ou optimisation fiscale ? Évaluation des octrois d'options d'achat d'actions selon le contexte de gouvernance actionnariale», Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, vol. 23(2), juin 2006.

Cormier, D., Martinez, I., «Voluntary Disclosure of Management Earnings Forecasts in French IPO's: The Impact on the Quality and Relevance of Reported Earnings», International Journal of Accounting, vol. 41(2),juin 2006.

Cormier, D., Lapointe-Antunes, P., «The auditor’s Assessment and Detection of Corporate Fraud: Some Canadian Evidence», International Journal of Accounting, auditing and Performance Evaluation, vol. 3(2), 2006.

Aerts, W., Cormier, D., Magnan, M., «Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective», Journal of Accounting and Public Policy, vol. 25(3), 2006.

UQAM - Université du Québec à Montréal  ›  Mise à jour : 26 avril 2017