Luc Paugam

The expansion of non-financial reporting: an exploratory study

Hervé Stolowy, Luc Paugam · Accounting and Business Research · 2018 · 309 citations

Integrated Reporting, Law, Csr/sustainability Information +20

Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility

Rodolphe Durand, Luc Paugam, Hervé Stolowy · Strategic Management Journal · 2019 · 201 citations

Sustainable Development, Sustainability Indicator, Corporate Political Activity +22

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Paúl André, Andrei Filip, Luc Paugam · Journal of Business Finance &amp Accounting · 2014 · 166 citations

Accounting Practice, Policy Analysis, Auditing +22

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi et al. · Contemporary Accounting Research · 2019 · 124 citations · Full text

Continuous Auditing, Financial Risk Management, Csr Assurance +20

Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance

Andrei Filip, Thomas Jeanjean, Luc Paugam · Journal of Business Finance &amp Accounting · 2014 · 100 citations

Avoid Goodwill Impairment, Accounting Practice, Sfas 142 +17