Effect of Impairment-Testing Disclosures on the Cost of Equity Capital

Autor: Luc Paugam, Olivier Ramond

Publikováno v: Journal of Business Finance & Accounting. 42:583-618

Information risk – the uncertainty regarding the parameters of the distribution of firms’ future cash flows – generates valuation errors and is costly to investors who require a higher return to compensate for greater information risk. We argue

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::120687e2a1b211c6b8de0719e73f5ba4
https://doi.org/10.1111/jbfa.12113

Financial Reporting and Fair Value: Where Do We Stand?

Autor: Olivier Ramond, Jean-François Casta

Publikováno v: IFRS in a Global World
IFRS in a Global World, pp.57-70, 2016, ⟨10.1007/978-3-319-28225-1_5⟩
IFRS in a Global World ISBN: 9783319282237

Over the past two decades, the accounting standards under which large companies determine and report their performance measures have led to much debate. Indeed, a wide-reaching movement, originally initiated by the U.S. Financial Accounting Standards

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b5c4fab65b492b0cff325246399a8145
https://hal.archives-ouvertes.fr/hal-01819628

Corporate Governance, Performance and Liquidity Risk of West African Economic and Monetary Union (WAEMU) Banks

Autor: Olivier Ramond, Alassane Ouattara, Luc Paugam

Publikováno v: Ouattara, A, Paugam, L, Ramond, O. (2014). Corporate Governance, Performance and Liquidity Risk of West African Economic and Monetary Union (WAEMU). In: Sabri Boubaker and Duc K. Nguyen (Eds.), Corporate Governance and Corporate Social Responsibilty: Emerging Markets Focus, World Scientific Publishing, pp. 287-318
World Scientific Publishing. Ouattara, A, Paugam, L, Ramond, O. (2014). Corporate Governance, Performance and Liquidity Risk of West African Economic and Monetary Union (WAEMU). In: Sabri Boubaker and Duc K. Nguyen (Eds.), Corporate Governance and Corporate Social Responsibilty: Emerging Markets Focus, World Scientific Publishing, pp. 287-318, 2014, Corporate Governance and Corporate Social Responsibilty: Emerging Markets Focus, ISBN: 978-981-4520-37-9 ⟨10.1142/9789814520386_0011⟩

International audience; This chapter examines the relation between corporate governance mechanisms and operating performance and liquidity risk within the specific environment of West African Economic and Monetary Union (WAEMU) banks. The implementat

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::501ac73bb3e46f91375e9d2b63d26b12
https://hal.archives-ouvertes.fr/hal-01385140

Risque d’estimation, coût du capital et communication des tests de dépréciation

Autor: Jean-François Casta, Luc Paugam, Henri Philippe, Olivier Ramond, Bruno Husson

Publikováno v: Finance Contrôle Stratégie.

Le coût du capital est traditionnellement perçu comme une fonction croissante du risque d’estimation de la distribution des flux de trésorerie futurs (FTF) dégagés par les sociétés. En référentiel international, l’information communiqué

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aec4e6d24f22449312b2efb9d20aac9f
https://doi.org/10.4000/fcs.1260

Does Customer Satisfaction lead to Accurate Earnings Forecasts?

Autor: Jean-François Casta, Olivier Ramond, Paul-Valentin Ngobo

Publikováno v: Marketing Strategy Meets Wall Street
" Marketing Strategy Meets Wall Street ", Marketing Science Institute, Academic Conference at Emory University
" Marketing Strategy Meets Wall Street ", Marketing Science Institute, Academic Conference at Emory University, Jan 2009, Atlanta, United States. pp.full session

International audience; This paper examines the usefulness of customer satisfaction to analysts when preparing their earnings forecasts. We draw on theory in marketing to predict how customer satisfaction should be associated with earnings forecasts

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::3460013f5b53490fdd2b61eacee80f53
https://halshs.archives-ouvertes.fr/halshs-00680002