UQAM - Université du Québec à Montréal
Corporate Reporting chair
UQAM  ›  ESG  ›  CIFO  › 
secondaire

WORKING PAPERS

YEAR 2017 :

Beauchamp, C. «Le moment de la réalisation d’une opération en capital est-il opportun ou choisi opportunément?», 2017-08

Ledoux, M.-J., Belzile, R., Houle, S. «Étude comparative de l’incidence en bourse de la gouvernance de firmes émergentes et de firmes matures», 2017-07

Héroux, S., Fortin, A. « Exploring the influence of executive management diversity on IT governance», 2017-06

Racicot, F.-E., Théoret, R. « Multi-moment risk, hedge fund short-selling & the business cycle  », 2017-05

Cormier, D., Gomez Gutierrez, L., Magnan, M.  « Legal Regime, Investor Protection, Governance and Enforcement: A Comparison of France and Canada», 2017-04

Cormier, D., Magnan, M. « Similarity in Corporate Environmental and Social Disclosure: A Neo-Institutional Perspective», 2017-03

Behnam, E. « L'influence de la performance financière des sociétés cotées en France sur la lisibilité du rapport de gestion», 2017-02

Beauchamp, C., Cormier, D. « Le rôle des acteurs dans la normalisation comptable internationale : Le cas de la norme IFRS 9 », 2017-01

YEAR 2016 :

Cormier, D., Dufour, D., Luu, P., Teller, P. and Teller R. « The Incidence of XBRL Voluntary Disclosure on the Value Relevance of Earnings: The Role of Corporate Governance », 2016-09

Dicko S. « Political Connections, Ownership Strcture and Quality of Governance », 2016-08

Théoret, R., Racicot, F.-E. « On the history of an acquisition: The National Bank of Canada revisited », 2016-07

Calmès, C., Théoret, R. « The asymmetric impact of bank shocks: U.S. and Canadian evidence», 2016-06

Kandou, K., Cormier, D. « Gestion comptable et réelle des résultats et mode de financement des fusions-acquisitions », 2016-05

Héroux, S., Fortin, A. « The Influence of IT Governance, IT Competence and IT-Business Alignment on Innovation », 2016-04

Cormier, D., Magnan, M. and Demaria, S.« A Look at EBITDA Reporting and Market Participants: Does Governance Matter? », 2016-02

Papirakis, R.« Auditors Self-Actualization and their Ability to Resist Client Pressure », 2016-01


YEAR 2015 :

Mossadak, A., Fontaine, R., Khemakhem, H. « Rôle de la gouvernance corporative dans l’adoption d’une stratégie de divulgation volontaire », 2015-07

Calmès, C. and Théoret, R., « The Universal Banking Feedback Effect: U.S. and Canada Evidence », 2015-06

Chelli, M., Durocher, S., Fortin, A., « Normativity in Environmental Reporting: A comparison of Three Regimes », 2015-05

Henriques, J. L. and Khemakmem, H., « Les meilleures pratiques en matière de gestion des risques opérationnels: une approche actuelle », 2015-04

Racicot, F. et Théoret, R., « The q-factor model and the redundancy of the value factor: An application to hedge funds », 2015-03

Cormier, D., Lapointe-Antunes, P., Magnan, M., « CEO Power and CEO Hubris:  A Prelude to Financial Misreporting?  », 2015-02 (Maintenant publié chez Emerald)

Khemakhem, H., « Rôle de la gouvernance corporative dans l’adoption d’une stratégie de divulgation volontaire », 2015-01
 

YEAR 2014 :

Beaubrun- Saint-Preux, L., « Relation de Partenariat entre l’Audit Interne et la Direction et
Objectivité des Auditeurs Internes
», 2014-08

Cormier, D. et Magnan, M., « Does a Firm’s Exposure to Ethical Issues Matter to Financial Markets? A Governance Perspective », 2014-07

Racicot, F. et Théoret, R., « Macroeconomic Shocks, Forward-Looking Dynamics, and the Behaviour of Hedge Funds », 2014-06

Cormier, D., Demaria, S., « Pertinence des mesures non-GAAP pour les marchés boursiers : Le cas des firmes du CAC 40 », 2014-05

Cormier, D., Gordon, I.M., Magnan, M., « Do Markets and Stakeholders Care About Ethical Opportunism?  The Case of Corporate Social Responsibility Disclosure », 2014-04

Racicot, F., Théoret, R.,Calmès C., «  La titrisation aux États-Unis et au Canada », 2014-03

Racicot, F., Théoret, R., « Cumulant instrument estimators for hedge fund return models with errors in variables », 2014-02

Cormier, D., «The Incidence of Corporate Governance and IFRS on Information Asymmetry and the Value Relevance of Earnings: Some Canadian Evidence», 2014-01

 

YEAR 2013 :

Racicot, F., Théoret, R., «Procyclicality and diversification in the hedge fund industry», 2013-10

Héroux, S., Fortin, A., «Diversity and It competence of Board of directors and executive management and innovation-based business strategy» 2013-09

Bouchard J., «Sommaire de l'étude "Alertes éthiques et audit interne» 2013-08

Cormier, D., Magnan, M., «The Advent of IFRS in Canada: A Harbinger of the Future for North American Financial Markets» 2013-07

St-Amant, G., Doferèta, Y., Théoret, R., «Évaluation du risque de crédit de travailleurs autonomes: le cas d'une caisse populaire Desjardins du Québec»  2013-06

Cormier, D., Segretain, C., «Pertinence du goodwill acquis au regard des résultats résiduels nets et additionnels Relation théorique et étude empirique sur le marché français» 2013-05

Cormier, D., «Relevance of Financial Reporting and Disclosure for Financial Markets
under IFRS: Some Canadian Evidence
» 2013-04

Calmès, C., Théoret, R.,  «Is the Canadian banking system really “stronger” than the U.S. one?» 2013-03

Magnan, M., Cormier, D., and Lapointe, P., «Financial Reporting Frauds: A Manifestation of Hubris in the C-Suite?Some Exploratory Evidence», 2013-02.

Calmès, C., and Théoret, R., «The change in banks’ product mix, diversification and performance: An application of multivariate GARCH to Canadian data», 2013-01.


YEAR 2012 :

Cormier, D., «On the Relevance of Social and Environmental Disclosures and Corporate Governance for Financial Analysts Forecasts: Canadian Evidence», 2012-09.

Fontaine, R., and Ben Letaifa S., «The reasons clients change audit firms and the client’s perceived value of the audit service: a qualitative study in Canada», 2012-08.

Racicot, F., and Théoret, R., «Optimally weighting higher-moment instruments to deal with measurement errors in financial return models», 2012-07.

Calmès, C., and Théoret, R., «Bank systemic risk and the business cycle: Canadian and U.S. evidence», 2012-06.

Cormier, D., and Magnan, M., «Muddying or Clarifying the Waters? The Impact of Environmental Disclosure on Financial Markets and Society», 2012-05.

Cormier, D., Lapointe, P. and Magnan, M., «Continuous Environmental Disclosure Obligations under Canadian Stock Market Regulation: The Impact on Analysts’ Forecast Properties», 2012-04.

Ledoux, M.J., Cormier, D. and Houle S., «Customer Value Disclosure and Analyst Forecasts: The Influence of Environmental Dynamism», 2012-03.

Calmès, C., and Théoret, R., «The procyclicality of Basel III leverage: Elasticity-based indicators and the Kalman filter», 2012-02.

Cormier, D., Lapointe, P., and McConomy,  B.J., «Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management », 2012-01.


YEAR 2011 :

Calmès, C. and Théoret, R., «Bank systemic risk and the business cycle: An empirical investigation using Canadian data», 2011-09.

Héroux, S. and Fortin, A., «The Internal Audit Function and Information Technology Governance: An Exploratory Survey», 2011-08.

Héroux, S. and Fortin, A., «Exploring IT Dependency and IT Governance: A Canadian Survey», 2011-07.

Fontaine, R., «An empirical study of Canadian companies to determine clients’ preferred relationship approach with their financial auditor», 2011-06.

Durocher, S. and Fortin, A., «Timing the Adoption of the New Canadian GAAP for Private Enterprises», 2011-05.

Ledoux, M.J. and Cormier, D., «Market Assessment of Intangibles and Voluntary Disclosure about Innovation: The Incidence of IFRS», 2011-04.

Cormier, D. Ledoux, M.J. and Villeneuve, G., «Value Relevance of Discretionary Accruals in France and the UK: The Incidence of IFRS», 2011-03.

Calmès, C. and Théoret, R., «The rise of shadow banking and the hidden benefits of diversification», 2011-02.

Calmès, C. and Théoret, R., «Shadow banking and leverage: An application of the Kalman filter to time-varying cyclical leverage measures», 2011-01.


YEAR 2010 :

Racicot, F. and Théoret, R., «Risk Procyclicality and Dynamic Hedge Fund Strategies», 2010-10.

Racicot, F., «Low-Frequency Components and The Weekend Effect Revisited: Evidence from Spectral Analysis», 2010-09.

Calmès, C., Cormier, D., Racicot, F. and Théoret, R., «Accruals, Cash-Flows and Tobin’s q: An Investment Perspective on Firm Accruals», 2010-08

Cormier, D. and Ledoux, M.J., «The Influence of Voluntary Disclosure about Intangible Capital on Market Assessment of Intangible Assets Reported in French Financial Statement: The role Played by IFRS», 2010-07.

Cormier, D., Ledoux, M.J. and Villeneuve, G., «Earnings Informativeness under Environmental Uncertainty: Do IFRS and Legal Regime Make a Difference?», 2010-06.

Cormier, D., Demaria, S. and Lapointe, P., «La valorisation boursière des états financiers des sociétés françaises : pertinence du référentiel IFRS», 2010-05.

Caron, M.A., and Fortin, A., «Le professionnel comptable et la RSE : LA CONSTRUCTION DE COMPÉTENCES ET L’engagement professionnel ou organisationnel», 2010-04.

Héroux, S. and Fortin, A., «EXPLORING IT GOVERNANCE AND STRATEGIC CONTROL OF WEB SITE CONTENT: A FIELD STUDY», 2010-03.

Calmès, C., Cormier, D., Racicot, F. and Théoret, R., «Accruals, Investment and Errors-in-Variables», 2010-02.

Cormier, D. and Magnan, M., «Financial Reporting under IFRS: Relevant for Investors, but does it Enhance Reliability and Comparability?», 2010-01.


YEAR 2009 :


Cormier, D., «Le référentiel comptable international IFRS et la comptabilité à la juste valeur : Fiabilité et pertinence pour les investisseurs», 2009-11.

Fortin, A. and Berthelot, S., «ANNUAL REPORT RISK DISCLOSURES AND NONPROFESSIONAL INVESTORS’ JUDGMENTS AND DECISIONS», 2009-10.

Calmès, C. and Théoret, R., «Off-Balance-Sheet Activities and the Shadow Banking System. An Application of the Hausman Test with Higher Moments Instruments», 2009-09.

Cormier, D., Houle, S. and Ledoux, M.J., «Market Assessment of Earnings Management: The Moderating Effect of Environmental Uncertainty», 2009-08. 

Calmès, C. and Théoret, R., «The Impact of Off-Balance-Sheet Activities on Banks Returns: An Application of the ARCH-M to Canadian Data», 2009-07.

Racicot, F., and Théoret, R., «Modeling Hedge Fund Returns Using the Kalman Filter: An Errors-in-Variables Perspective», 2009-06.

Cormier, D., Houle, S. and Ledoux, M.J., «Web-Based Customer Value Disclosure: On the Relationship with Environmental Uncertainty, Analyst Following and Information Asymmetry», 2009-05.  

Magnan, M. and Cormier, D.,«Les fraudes commises par les dirigeants : tour d’horizon et leçons», 2009-04.

Cormier, D., Ledoux, M.-J. and Magnan, M., «Financial Reporting Transparency and Earnings Quality: A Governance Perspective», 2009-03.

Cormier, D., Ledoux, M.-J. and Magnan, M., «Social and Environmental Disclosures: Substitutes or Complements?», 2009-02.

Calmès, C. and Théoret, R., «The impact of Banking deregulation on Canadian banks returns», 2009-01.


YEAR 2008 :

Calmès, C. and Théoret, R., «Banking deregulation and financial stability: Is it time to re-regulate in Canada?», 2008-09.

Magnan, M., Cormier, D. and Lapointe, P., «Like Moths Attracted to Flames: Executives and Financial Reporting Frauds», 2008-08.

Cormier, D., Ledoux, M.-J. and Magnan, M., «Les attributs du conseil d’administration, la communication en matière de gouvernance et la qualité des résultats comptables : Incidence sur les marchés boursiers», 2008-07.

Cormier, D., Aerts, W., Ledoux, M.-J. and Magnan, M., «Board of Directors Characteristics, Governance Disclosure and Information Asymmetry between Managers and Investors», 2008-06.

Racicot, F. and Théoret, R., «Optimal Instrumental Variables Generators Based on Improved Hausman Regression, with an Application to Hedge Fund Returns», 2008-05.

Héroux, S., «IT Governance and Strategic Control of  Web Site Content: A Conceptual Framework», 2008-04.

Cormier, D., Aerts, W., Ledoux, M.-J. and Magnan, M., «Attributes of Social and Human Capital Disclosure and Information Asymmetry between Managers and Investors», 2008-03.

Cormier, D., Lapointe, P. and Magnan, M., «Distribution Components in Flow-Through Entities: Causes and Consequences of Economic and Governance Factors», 2008-02.

Cormier, D., Demaria, S. and Teller, R., «Incidence des choix d’exemptions comptables sur la valorisation boursière des sociétés françaises lors de la première application du référentiel IFRS», 2008-01.


YEAR 2007 :


Cormier, D., Aerts, W., Ledoux, M.-J. and Magnan, M., «The Nature and Extent of Performance Disclosure on the Web:  Information Asymmetry-Based Evidence», 2007-07.

Coën, A., Racicot, F. and Théoret, R., «Higher Moments as Risk Instruments to Discard Errors in Variables: The Case of the Fama and French Model», 2007-06.

Cormier, D., Demaria, S. and Teller, R., «First-Time Adoption of IFRS, Managerial Incentives and Stock Market Assessment: Some French Evidence», 2007-05.

Coën, A., Racicot, F. and Théoret, R., «Performance des fonds de couverture, moments supérieurs et risque non linéaire», 2007-04.

Renault, M. and Cong, P.N., «The new system of business accounting in Vietnam: An empirical evaluation», 2007-03.

Fortin, A. and Dicko, S., «The Impact of  the New Ohada Accounting System on the Judgments and Decisions of Cameroonian  Bankers», 2007-02.

Belzile, R., Viger, C., Anandarajan, A. and Curatola, A.-P., «Disclosure Versus Recognition in Stock Option Reporting: Are Users’ Perceptions and Decisions Influenced by the Disclosure Format?», 2007-01.



YEAR 2006 :

Cormier, D., Lapointe, P. and Magnan, M., «Le référentiel IFRS : Nous dirigeons-nous vers une comptabilité au-delà du réel ?», 2006-10.

Lapointe, P., Cormier, D. and Magnan, M., «Equity Recognition of Mandatory Accounting Changes: The Case of Transitional Goodwill Impairment Losses», 2006-09.

Caron, M.A. and Turcotte, M.F., «Forces de transformation and d'inertie dans la divulgation de la performance d'entreprise: analyse de rapports de développement durable», 2006-08.

Aerts, W. and Cormier, D., «The Association Between Media Legitimacy and Corporate Environmental Communication», 2006-07.

Héroux, S., «Web Site Content Management and Analysis: A Stakeholder and Contingency Perspective», 2006-06.

Coën, A. and Racicot, F., «A New Approach Based on Cumulants  for Estimating Financial Regression Models with Errors in the Variables: The Fama and French Model  Revisited», 2006-05.

Ajan, A., Graber, S., Montreuil, F. and Denis, J.E., «La fiscalité influence-t-elle les choix de modes d'entrée à l'étranger ?», 2006-04.

Racicot, F., Théoret, R. and Coën, A., «Towards new empirical versions of financial and accounting models corrected for measurement errors», 2006-03.

Cormier, D., Aerts, W. and Magnan, M., «The Association Between Governance, Media, Economic Factors and Web-Based Disclosure: Some Canadian Evidence», 2006-02.

Cormier, D. and Lapointe, P., «Performance Measures in Income Trusts: Quality and Relevance for Trust Unit Valuation», 2006-01.

UQAM - Université du Québec à Montréal  ›  Mise à jour : 19 septembre 2017