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.
- 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