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The ANC is particularly interested in developing academic studies on the following subjects:

• Measurement and presentation of the Performance
• Discounting rates in standard setting activities
• Impairment tests of assets
• Anti-polluting mecanisms
• Distinction between debt and equity
• European public good
• Conceptual framework: an European view ?

A call for projects was launched in Spring 2016. The selection committee met in July and have selected eight projects.


SELECTED PROJECTS
 

•  Definition of European public good - research team led by Christopher Hossfeld     
•  Accounting definition(s) of the performance. A study on presentation and explanation jobs of the Corporate Financial Officer - Lambert Jerman and Samuel Sponem
•  Relevance and reliability of performance indicators: accounting income and non-gaap earnings - Isabelle Martinez and Thomas Jeanjean
•  Study on risk-free rates, market risk premium and liquidity risk  (Report 1  ;  Report 2)  - research team led by Arnaud Thauvron
•  Theories and practices of discount rates: a coherent approach? - research team led by Véronique Blum
•  Institutionalisation and normativity of carbon accounting in Europe (Report 1  ;  Report 2 - (available only in French) ; Report 3 - (available only in French)) - research team led by Sophie Spring Giordano
•  The Effect of Disclosure on Analysts Disagreement, Return Volatility and Systemic Risk: the Case of Goodwill Impairment - research team led by Anne Jeny