Concepedia
Statistics
Publications
10
Citations
1.8K
H-Index
Active since
1995
Affiliations
University of Geneva(Current)
École Supérieure des Sciences Économiques et Commerciales
University of Lausanne
Bernard Raffournier is an author at University of Geneva specializing in business, finance, and accounting.
Top concepts
BusinessFinanceAccountingAccounting PolicyFinancial AccountingAuditingManagementAudit RegulationCorporate FinanceCorporate Governance
Publications per year
1995–2018
The determinants of voluntary financial disclosure by Swiss listed companies
Bernard Raffournier · European Accounting Review · 1995 · 790 citations
International Management, Firm Performance, Integrated Reporting +13
Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data
Pascal Dumontier, Bernard Raffournier · Journal of International Financial Management and Accounting · 1998 · 335 citations
Swiss Data, International Management, Barrier To Entry +11
Financial Crisis And Earnings Management: The European Evidence
Andrei Filip, Bernard Raffournier · The International Journal of Accounting · 2014 · 236 citations
Accounting and capital markets: a survey of the European evidence
Pascal Dumontier, Bernard Raffournier · European Accounting Review · 2002 · 160 citations
The value relevance of earnings in a transition economy: The case of Romania
Andrei Filip, Bernard Raffournier · The International Journal of Accounting · 2010 · 153 citations
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