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Jean-Francois Casta

Personal Details

First Name:Jean-Francois
Middle Name:
Last Name:Casta
Suffix:
RePEc Short-ID:pca366

Affiliation

Dauphine Recherches en Management (DRM)
Université Paris-Dauphine (Paris IX)

Paris, France
http://www.drm.dauphine.fr/

: 01 44 05 49 30
01 44 05 40 23
Place du Maréchal de Lattre de Tassigny, 75775 Paris cédex 16
RePEc:edi:drmp9fr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Hamza Bahaji & Jean-François Casta, 2016. "Employee stock option-implied risk attitude under Rank-Dependent Expected Utility," Post-Print hal-01277108, HAL.
  2. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.
  3. Inès Bouden & Jean-François Casta, 2013. "L'identification du capital immatériel dans les états financiers : problématique et enjeux," Post-Print halshs-00679575, HAL.
  4. Paul-Valentin Ngobo & Jean-François Casta & Olivier Ramond, 2012. "Is customer satisfaction a relevant metric for financial analysts?," Post-Print halshs-00680003, HAL.
  5. Luc Paugam & Jean-François Casta, 2012. "Joint Audit, Game Theory, and Impairment-Testing Disclosures," Post-Print halshs-00671613, HAL.
  6. Laurent Batsch & Jean-François Casta & Luc Paugam & Olivier Ramond, 2012. "Evaluation financière et normes IFRS," Post-Print hal-01451081, HAL.
  7. Jean-François Casta & Hervé Stolowy, 2012. "De la qualité comptable : mesure et enjeux," Working Papers halshs-00679999, HAL.
  8. Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
  9. Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print halshs-00541525, HAL.
  10. Luc Paugam & Jean-François Casta, 2010. "Mesurer le capital organisationnel comme combinaison de ressources," Post-Print halshs-00494560, HAL.
  11. Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
  12. Jean-François Casta & Olivier Ramond & Paul-Valentin Ngobo, 2009. "Does Customer Satisfaction lead to Accurate Earnings Forecasts?," Post-Print halshs-00680002, HAL.
  13. Jean-François Casta, 2009. "Incertitude et comptabilité," Post-Print halshs-00679551, HAL.
  14. Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.
  15. Jean-François Casta, 2009. "Théorie positive de la comptabilité," Post-Print halshs-00679544, HAL.
  16. Jean-François Casta & Olivier Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
  17. Jean-François Casta & Olivier Ramond & Stephen Lin, 2008. "Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets," Post-Print halshs-00681212, HAL.
  18. Jean-François Casta & Olivier Ramond, 2008. "Investissement en capital immatériel et utilité de l'information comptable : étude comparative sur les marchés financiers britanniques, espagnols et français," Post-Print halshs-00679568, HAL.
  19. Olivier Ramond & Jean-François Casta, 2007. "Intangible investments & accounting numbers: usefulness, Informativeness, and relevance on the European stock markets," Post-Print halshs-00165189, HAL.
  20. Olivier Ramond & Jean-François Casta & Stephen Lin, 2007. "Value-relevance of comprehensive income and its components under IFRS: Insights from major European capital markets," Post-Print halshs-00165186, HAL.
  21. Jean-François Casta, 2007. "L'audit de la juste valeur," Post-Print halshs-00170494, HAL.
  22. Olivier Ramond & Jean-François Casta & Laurent Batsch, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?," Post-Print halshs-00165038, HAL.
  23. Olivier Ramond & Jean-François Casta & Stephen Lin, 2007. "Value-relevance of reporting comprehensive income under international GAAPs: Insights from major European financial markets," Post-Print halshs-00163185, HAL.
  24. Jean-François Casta & Lionel Escaffre & Olivier Ramond, 2007. "Investissement Immateriel Et Utilite De L'Information Comptable : Etude Empirique Sur Les Marches Financiers Europeens," Post-Print halshs-00543112, HAL.
  25. Jean-François Casta & Olivier Ramond & Lionel Escaffre, 2006. "Intangible Investments and Accounting Numbers : Usefulness, Informativeness and Relevance on the European Stock Markets," Post-Print halshs-00170959, HAL.
  26. Jean-François Casta & Olivier Ramond, 2006. "Mesurer la performance financière : quel est l'apport du comprehensive income ?," Post-Print halshs-00170495, HAL.
  27. Laurent Batsch & Olivier Ramond & Jean-François Casta, 2006. "Debate rages on accounting plan," Post-Print halshs-00164351, HAL.
  28. Jean-François Casta & Lionel Escaffre, 2006. "Existe-t-il un risque de non-conformité dans l'application des IFRS ?," Post-Print halshs-00170505, HAL.
  29. Laurent Batsch & Jean-François Casta & Olivier Ramond, 2006. "Vers la fin du résultat net : Dogmatisme financier ou mesure de performance ?," Post-Print halshs-00163623, HAL.
  30. Jean-François Casta & Patrice Marteau, 2006. "Les entreprises françaises doivent se mobiliser sur les IFRS," Post-Print halshs-00170508, HAL.
  31. Olivier Ramond & Jean-François Casta, 2005. "Intangibles mismeasurements, synergy, and accounting numbers: a note," Post-Print halshs-00165192, HAL.
  32. Jean-François Casta & Olivier Ramond, 2005. "Les marchés financiers valorisent-ils correctement l'investissement immatériel?," Post-Print halshs-00170465, HAL.
  33. Jean-François Casta, 2005. "Stock-options et actions gratuites : analyse comptable des rémunérations en actions," Post-Print halshs-00170468, HAL.
  34. Jean-François Casta, 2005. "Actions gratuites et stock-options : comment choisir ?Option Finance - numéro Hors série HS 8," Post-Print halshs-00170547, HAL.
  35. Jean-François Casta & Jean-Marcel Dalbarade, 2005. "Valorisation et analyse comptable des rémunérations en actions," Post-Print halshs-00170467, HAL.
  36. Jean François Casta & Olivier Ramond & Lionel Escaffre, 2005. "Intangibles Investments and Accounting Numbers Usefulness : an Empirical Study of the European Stock Market," Post-Print hal-00769333, HAL.
  37. Jean-François Casta, 2004. "Does fair value accounting provide a better representation of a company?," Post-Print halshs-00170461, HAL.
  38. Jean-François Casta & Xavier Bry, 2003. "Synergy Modelling and Financial Valuation: the contribution of Fuzzy Integrals," Post-Print halshs-00170504, HAL.
  39. Jean-François Casta, 2003. "Evaluation de l'entreprise : l'évaluation par les financiers," Post-Print halshs-00170452, HAL.
  40. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
  41. Jean-François Casta & Mohamed Khaled Ghozzi, 2003. "Evaluation et structure du patrimoine : étude empirique de l'effet de synergie à partir de mesures floues," Post-Print halshs-00170660, HAL.
  42. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
  43. Bernard Colasse & Jean-François Casta, 2001. "Le débat autour de l'application du principe de la juste valeur en comptabilité : esquisse d'une synthèse," Post-Print halshs-00666862, HAL.
  44. J.-F. Casta & X. Bry, 1995. "Fuzzifier le modèle comptable / Foundations of fuzzy financial statements," Post-Print hal-00818600, HAL.
  45. Jean-François Casta & Bernard Prat, 1994. "APPROCHE CONNEXIONNISTE DE LA CLASSIFICATION DES ENTREPRISES: contribution au traitement d'informations incomplètes," Post-Print hal-00818712, HAL.

Articles

  1. Bahaji, Hamza & Casta, Jean-François, 2016. "Employee stock option-implied risk attitude under Rank-Dependent Expected Utility," Economic Modelling, Elsevier, vol. 52(PA), pages 144-154.
  2. Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta, 2013. "Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 1-23, March.
  3. Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 129-154.
  4. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31.
  5. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
  6. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.

Books

  1. Bahaji, Hamza, 2012. "De l’évaluation des stock options en « juste valeur » : apport de l’approche comportementale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10710 edited by Casta, Jean-François, October.
  2. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François, October.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Hamza Bahaji & Jean-François Casta, 2016. "Employee stock option-implied risk attitude under Rank-Dependent Expected Utility," Post-Print hal-01277108, HAL.

    Cited by:

    1. Yarram, Subba Reddy & Rice, John, 2017. "Executive compensation among Australian mining and non-mining firms: Risk taking, long and short-term incentives," Economic Modelling, Elsevier, vol. 64(C), pages 211-220.
    2. Hamza Bahaji, 2018. "Are employee stock option exercise decisions better explained through the prospect theory?," Annals of Operations Research, Springer, vol. 262(2), pages 335-359, March.

  2. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.

    Cited by:

    1. Asmau Mahmood Baffa & Jibril Ibrahim, 2017. "The Differential Effect Of Auditor Type on the Value Relevance of Earnings and Book Values: Evidence from Listed Firms in Nigeria," EJMS European Journal of Multidisciplinary Studies Articles, European Center for Science Education and Research, vol. 6, EJMS Sept.

  3. Luc Paugam & Jean-François Casta, 2010. "Mesurer le capital organisationnel comme combinaison de ressources," Post-Print halshs-00494560, HAL.

    Cited by:

    1. Inès Bouden & Jean-François Casta, 2013. "L'identification du capital immatériel dans les états financiers : problématique et enjeux," Post-Print halshs-00679575, HAL.

  4. Jean-François Casta, 2009. "Incertitude et comptabilité," Post-Print halshs-00679551, HAL.

    Cited by:

    1. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
    2. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.

  5. Jean-François Casta & Olivier Ramond, 2009. "Politique comptable des entreprises," Post-Print halshs-00679562, HAL.

    Cited by:

    1. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    2. Hanen Ben Ayed-Koubaa, 2011. "Qualité de la communication financière au sujet des pratiques de gouvernance d'entreprise : cas du SBF 120," Post-Print hal-00646509, HAL.
    3. Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010. "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 464-468, July.
    4. Louis Ndjetcheu, 2012. "An African critical interpretation of the positive theory of accounting of Watts and Zimmerman (1978, 1980, 1986)," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 25-39.
    5. Rihab Guidara & Younes Boujelbene, 2014. "R&D-Based Earnings Management and Accounting Performance Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 81-93, April.
    6. Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    7. Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.

  6. Jean-François Casta, 2009. "Théorie positive de la comptabilité," Post-Print halshs-00679544, HAL.

    Cited by:

    1. Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
    2. Karine Fabre & Anne-Laure Farjaudon, 2005. "Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises," Post-Print halshs-00581193, HAL.

  7. Jean-François Casta & Olivier Ramond, 2008. "Investissement en capital immatériel et utilité de l'information comptable : étude comparative sur les marchés financiers britanniques, espagnols et français," Post-Print halshs-00679568, HAL.

    Cited by:

    1. Saida Dammak, 2014. "An Analysis of the Relationship between the Voluntary Disclosure of the Intellectual Capital and the Firm Value," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 4(11), pages 546-566.

  8. Olivier Ramond & Jean-François Casta & Stephen Lin, 2007. "Value-relevance of comprehensive income and its components under IFRS: Insights from major European capital markets," Post-Print halshs-00165186, HAL.

    Cited by:

    1. Takashi Obinata, 2008. "Net Income vs. Comprehensive Income -A Reexamination of Attributes, Relevance, and Price Informativeness-," CARF J-Series CARF-J-053, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
    2. John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Department of Management, Università Ca' Foscari Venezia.

  9. Olivier Ramond & Jean-François Casta & Laurent Batsch, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?," Post-Print halshs-00165038, HAL.

    Cited by:

    1. Sophie Spring & Isabelle Martinez & Olivier Vidal, 2013. "La perception des professionnels du chiffre sur le concept de performance et sa mesure," Post-Print hal-01002934, HAL.
    2. Côme Segrétain, 2011. "Écarts d'acquisition, résultats résiduels consécutifs et surprix," Post-Print hal-00650581, HAL.
    3. Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
    4. Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN, 2010. "ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms," European Financial and Accounting Journal, University of Economics, Prague, vol. 2010(3), pages 84-112.
    5. Rémi Janin & Charles Piot & Pascal Dumontier, 2012. "Les IFRS et l'utilité informationnelle du résultat global en Europe : le rôle des cabinets d'audit," Post-Print hal-00691014, HAL.
    6. Stefano AMELIO, 2016. "The Connection between IAS/IFRS and Social Responsibility," Management Dynamics in the Knowledge Economy Journal, College of Management, National University of Political Studies and Public Administration, vol. 4(1), pages 7-30, March.

  10. Jean-François Casta & Lionel Escaffre & Olivier Ramond, 2007. "Investissement Immateriel Et Utilite De L'Information Comptable : Etude Empirique Sur Les Marches Financiers Europeens," Post-Print halshs-00543112, HAL.

    Cited by:

    1. Bernard Gumb & Alan Fustec, 2013. "The Story of the French Touch on "Immatériels": A Retrospective," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 53-73.

  11. Jean-François Casta & Olivier Ramond & Lionel Escaffre, 2006. "Intangible Investments and Accounting Numbers : Usefulness, Informativeness and Relevance on the European Stock Markets," Post-Print halshs-00170959, HAL.

    Cited by:

    1. Paul Amadieu & Jean-Laurent Viviani, 2010. "Intangibles Effort and Performance: The Case of the French Wine Industry," Post-Print hal-00840142, HAL.

  12. Olivier Ramond & Jean-François Casta, 2005. "Intangibles mismeasurements, synergy, and accounting numbers: a note," Post-Print halshs-00165192, HAL.

    Cited by:

    1. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François, October.

  13. Jean-François Casta & Xavier Bry, 2003. "Synergy Modelling and Financial Valuation: the contribution of Fuzzy Integrals," Post-Print halshs-00170504, HAL.

    Cited by:

    1. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François, October.
    2. Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print halshs-00541525, HAL.

  14. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.

    Cited by:

    1. Gregory Heem & Dominique Dufour, 2012. "Crise financière et comptabilité : le cas du reclassement des instruments financiers dans les banques européennes," Post-Print halshs-00721108, HAL.
    2. Samira Demaria & Grégory Heem, 2014. "L'évolution du lien entre les normes comptables et prudentielles : une analyse du point de vue des parties prenantes du secteur bancaire," GREDEG Working Papers 2014-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
    3. Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
      [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]
      ," MPRA Paper 76403, University Library of Munich, Germany.
    4. Chedli Baccouche & Sana Ben Ghodbane, 2012. "Fair value evaluation: analysis and determinants," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 4(1), pages 77-91.
    5. Samira Demaria, 2006. "Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?," Post-Print halshs-00548086, HAL.
    6. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
    7. Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, vol. 95(2), pages 387-399.

  15. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.

    Cited by:

    1. Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00665150, HAL.
    2. Véronique Lederman, 2010. "Du Paradoxe De La Securite A La Cindynique Financiere," Post-Print hal-00479484, HAL.
    3. Monique Lacroix & Sophie Giordano-Spring, 2005. "De La Juste Valeur Au " Comprehensive Income "," Post-Print halshs-00581215, HAL.
    4. Jean-François Casta, 2003. "Does fair value accounting provide a better representation of a company?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 11-24.
    5. Tayeb Saadi, 2010. "Contenus Informationnels Du Resultat Net Et Des Capitaux Propres : Quelle Pertinence Apres L'Introduction Des Normes Ifrs : Le Cas De La France," Post-Print hal-00481550, HAL.
    6. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Nature Et Caracteristiques Des Informations Utilisees Par Les Entreprises Françaises Dans Le Cadre De Leur Communication Financiere : Une Etude Empirique," Post-Print halshs-00581142, HAL.
    7. Jean-Michel Sahut & Mohamed Naceur Souissi, 2007. "L'impact des normes IFRS sur la performance et le risque des compagnies d'assurance," Post-Print halshs-00544958, HAL.
    8. Samira Demaria & Frédéric Marty, 2007. "Financiarisation, Evaluation et Information Comptable : De la création de valeur aux IFRS," Post-Print halshs-00266259, HAL.
    9. Haverals, Jacqueline, 2005. "IAS/IFRS in Belgium: Quantitative Analysis of the Impact on the Tax Burden of Companies," ZEW Discussion Papers 05-38, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    10. Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009. "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 877-882, May.
    11. Jean-François Casta & Olivier Ramond, 2010. "De la construction du résultat comme mécanisme de gouvernance : quelques pistes de recherche," Post-Print halshs-00681206, HAL.
    12. Pierre Labardin & Karine Fabre, 2011. "Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)," Post-Print hal-00650538, HAL.
    13. Jean Cartelier, 2006. "Comptabilité et pensée économique. Introduction à une réflexion théorique," Revue économique, Presses de Sciences-Po, vol. 57(5), pages 1009-1032.
    14. FIRESCU Victoria & BONDOC Maria Daniela, 2016. "The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 71-82.
    15. Samira Demaria, 2006. "Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?," Post-Print halshs-00548086, HAL.
    16. Bernard Colasse, 2004. "L'évolution récente du droit comptable," Post-Print halshs-00666706, HAL.
    17. Jean-François Casta, 2003. "La comptabilité en " juste valeur " permet-elle une meilleure représentation de l'entreprise ?," Post-Print halshs-00170460, HAL.
    18. Dominique Bessire, 2009. "Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »," Post-Print halshs-00460621, HAL.
    19. Laurent Cappelletti & Djamel Khouatra, 2002. "La Mesure De La Creation De Valeur Organisationnelle : Le Cas D'Une Entreprise Du Secteur De La Gestion De Patrimoine," Post-Print halshs-00584448, HAL.
    20. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    21. Marilena-Roxana Zuca, 2015. "The Faithful Image And Fair Value - Main Objectives In Inssuring Transparency Of The Financial And Accounting Information," Romanian Economic Business Review, Romanian-American University, vol. 9(2), pages 460-468, December.
    22. Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, vol. 95(2), pages 387-399.
    23. Cozma Ighian Diana, 2009. "Historical Cost Versus Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 860-865, May.
    24. Mihaela-Cristina Onica, 2013. "Harmonization and Convergence – Coordinates of Accounting Globalization," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(2), pages 52-64, April.
    25. Pascal Barneto & Georges Gregorio, 2011. "Normes IFRS et mesure de la performance. Étude comparative auprès des établissements bancaires européens," Post-Print hal-00646454, HAL.
    26. Diana Cozma Ighian, 2011. "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 3-11, november.
    27. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.
    28. Victor Munteanu & Marilena Zuca, 2015. "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 91-102, December.

Articles

  1. Bahaji, Hamza & Casta, Jean-François, 2016. "Employee stock option-implied risk attitude under Rank-Dependent Expected Utility," Economic Modelling, Elsevier, vol. 52(PA), pages 144-154.
    See citations under working paper version above.
  2. Olivier Ramond & Laurent Batsch & Jean-François Casta, 2007. "Résultat et performance financière en normes IFRS : Quel est le contenu informatif du comprehensive income ?," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(3), pages 129-154.
    See citations under working paper version above.
  3. Jean-François Casta, 2003. "La comptabilité en « juste valeur » permet-elle une meilleure représentation de l’entreprise ?," Revue d'Économie Financière, Programme National Persée, vol. 71(2), pages 17-31. See citations under working paper version above.
  4. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.

    Cited by:

    1. Sana Saidi & Mohamed Sellami, 2011. "Communications publicitaires des cabinets d'audit et d'expertise comptable en France : Une étude exploratoire," Post-Print hal-00650569, HAL.
    2. Christine Pochet, 2000. "Audit d'acquisition et expertise indépendante dans les opérations de fusions-acquisitions:le cas Aérospatiale-Matra," Revue Finance Contrôle Stratégie, revues.org, vol. 3(3), pages 181-209, September.
    3. C. Richard Baker & Alain Mikol & Reiner Quick, 2001. "Regulation of the statutory auditor in the European Union: a comparative survey of the United Kingdom, France and Germany," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 763-786.
    4. Christine Pochet, 2000. "L'Audit Des Risques Dans Les Operations De Fusions-Acquisitions : Le Cas Aerospatiale-Matra," Post-Print halshs-00587503, HAL.
    5. Charles Piot, 2001. "Agency costs and audit quality: evidence from France," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 461-499.
    6. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
    7. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
    8. Thierry Bergès, 2002. "Les Nouvelles Technologies De L'Information Et De La Communication : Un Nouveau Paradigme Technologique Pour Les Auditeurs Financiers ?," Post-Print halshs-00584435, HAL.
    9. Charles Piot, 2000. "Relations D'Agence, Opportunites De Croissance Et Notoriete De L'Auditeur Externe : Une Etude Empirique Du Marche Français," Post-Print halshs-00587501, HAL.
    10. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.

Books

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 7 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting & Auditing (1) 2014-05-24
  2. NEP-FOR: Forecasting (1) 2012-04-03
  3. NEP-MKT: Marketing (1) 2012-04-03

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