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8th Symposium on Accounting Research : save the date


« Accounting and extra-financial information »
Monday December 10, 2018 from 9 am to 6 pm - Pierre Mendès-France conference center
139, rue de Bercy - 75012 Paris

 


This symposium on accounting research gathered together academics, international standard setting representatives, finance and accounting directors, chartered accountants and external auditors around series of round tables on changes in companies’ information and its related financial or extra-financial components. In particular, debates dealed with the way financial communication has evolved to include an increasing number of extra-financial items, on the various characteristics of this information, on the potential boundaries and barriers and on the expected and desirable next steps. A day rich in debates for an overview of the current challenges faced by the extra-financial information and its interaction with accounting requirements!
 
Program and Speakers    drapeau-francais-petit.jpg    version_anglaise-resize17x14.jpg
Detailed presentation of the day
 
Materials


Research papers presented during the roundtables

1. Non-financial reporting of CAC 40 companies: patchwork of rules and heterogeneousness of practices "by Hervé Stolowy (HEC Paris)   (only in French)  drapeau-francais-petit.jpg

2. Accounting issues facing climate risks and opportunities by Samira Demaria (Côte d'Azur University)    version_anglaise-resize17x14.jpg    drapeau-francais-petit.jpg    (Summary) 

3. Carbon Accounting in Europe by Sophie Spring and Géraldine Giordano (University of Montpellier)    version_anglaise-resize17x14.jpg    drapeau-francais-petit.jpg  (Summary)
    

4. A fresh look at intellectual capital in the post-industrial era by Elisabeth Albertini (IAE - Paris 1) and Stéphane Lefrancq (CNAM) version_anglaise-resize17x14.jpg    drapeau-francais-petit.jpg

5. Integrated reporting and the Capital's diffusion by Delphine Gibassier (University of Birmingham)  version_anglaise-resize17x14.jpg

6. European public interest by Christopher Hossfeld (ESCP Europe)   drapeau-francais-petit.jpg     version_anglaise-resize17x14.jpg


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