Please find below the list of research projects financed by ANC by main topics. The reports related to these projects are put on-line as soon as they are finalized.

History

Evaluation of accounting standards : the contributions of history - Mrs Touchelay, Mrs Chantiri

Accounting Principles

• Financial accounting for cryptoassets : A multi-perspective analysis and recommendation – research team led by Erica Pimentel de Queen’s University Canada
• Accounting for crypto-assets: A cross-country comparative analysis of accounting rules and practices – research team led by Phu Dao-Le Flecher
• IFRS 17 : mutualisation level in insurance accounting by Pierre-E Thérond (in progress)
• Measurement and definition of the extra-financial impacts of investments : feedback on Impact Investing’s theories and practices and potential benefits from accounting – research team led by Alexandre Rambaud (in progress)
• Literature review on concept of neutrality in accounting  – research team led by Grégory Heem (available only in French)
• Towards a new understanding of the concept of neutrality in accounting: necessary thoughts for the development of dialogical accounting – research team led by Marie-Anne Verdier
• Study on implementation of IFRS 16  – research team led by Mohamed Hamadi
• Study on implementation of IFRS 16  – research team led by François Lantin (available only in French)
• European study on distributable income – research team led by Anne Le Manh
• Study on implementation of IFRS 15  – research team led by Lionel Touchais (Available only in French)
• Highlighting the limitations of IFRS 9 in terms of financial information on provisions - research team led by Christophe Lejard
• Study of the implementation of IFRS 9 in banks - research team led by Eric Paget-Blanc
• Definition of European public good - research team led by Christopher Hossfeld
• Capital : accounting, economical and historical analysis - Jacques Richard and Alexandre Rambaud (available only in French)
• 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
• Fair Value Disclosures and Fair Value Hierarchy : literature review on the implementation of IFRS 13 and SFAS 157 par Andrei Filip, Alessandro Ghio et Anne Jeny
• Accounting conservatism in Europe and the economic consequences of mandatory IFRS Adoption – Paul André
• Impact of accounting standards on the Economy: marking to market versus taking to market - This project was co-financed with the Caisse des Dépôts - research team Guillaume Plantin, Jean Tirole
• Relevance of a Business Model approach in accounting - research team Mrs. Disle, Mr. Bertrand, Ms. Gonthier-Besacier, Mr. Perier, Mr. Protin
• Accounting and prudential standards for financial and banking intermediaries: What are the challenges for long-term investment?  Research team Sandra Rigot and Samira Demaria co-financed by ANC, CDC and BNP on the "Accounting and prudential standards for financial intermediaries with regards to long-term investment".
  • Summary of the report in French  
  • Summary of the report in English  
  • Final report in French                  

Performance

• Accounting definition(s) of the performance. A study on presentation and explanation jobs of the Corporate Financial Officer - Lambert Jerman and Samuel Sponem (available only in French)
• Relevance and reliability of performance indicators: accounting income and non-gaap earnings - Isabelle Martinez and Thomas Jeanjean (available only in French)
• Institutions, territories and governance of organisations and accounting information - Benoît Pigé (available only in French)
• From the concept of performance to the graphic communication of listed companies - research team Ms. Martinez, Ms. Giordano Spring, Mr. Vidal, Mr. Chekkar, Ms. Gillet (available only in French)
• Relevant indicators and accounting standards for assessing performance according to stakeholders and activities - Ms. Sépari (available only in French)

Consolidation

• The notion of control in the accounting standards and its impact on consolidation rules – research team led by Frédéric Pourtier
• Study on application of  IFRS consolidation pack - research team led by Eric Tort and François Lantin  
• The equity method - research team led by Frédéric Pourtier
• The effect of Disclosure on analysts disagreement, return volatility and systemic risk : the case of goodwill impairment - research team led by Anne Jeny

Non-financial Information

• Taxonomy disclosure and sustainable finance – research team led by Sophie Spring de l’Université de Montpellier
• From CSR to measuring sustainability : metrics for the value chain – research team led by Nathalie Hababou de l’IAE de Créteil
• Sustainability reporting in SMEs- research team led by Stéphane Ouvrard
• Integrating climate issues into financial statements - research team led by Isabelle Martinez
• Climate disclosures and financial performance: an exploratory study of European companies - research team led by Sandra Rigot
• Recognition and disclosure of intangible assets : a meta-analysis review and framework – Anne Jeny et Rucsandra Moldovan
• What is the frontier between the accounting and non-accounting? What is the space for the non-accounting? What could be possible indicators to follow the non-accounting and how to put them in place? - Delphine Gibassier, Carol Adams and Tiphaine Jerôme (report 1 ; report 2)
• Between accounting and non-accounting - research team led by Elisabeth Walliser and Géraldine Michel (available only in French)
• From environmental reporting to accounting standardisation: accounting issues against risks and opportunities - Sandra Rigot and Samira Demaria (available only in French)
• Non-financial information: a literature review - Mrs. Disle and Mr. Protin (available only in French)
• Literature review and summary of researches on non-financial information: comparative analysis of RSE reporting and intangible capital reporting -M. Allouche and M. Dupuis

Other Topics

• Accounting and artificial intelligence – research team led by Mohamed Hamadi de l’Université de Caen Normandie
• Impact study methodology: overview of sectoral and multidisciplinary practices. Proposal of a modelling of methodological processes and development of potential input for the accounting standard-setter - research team led by Marine Portal
• Distinction between debt and equity : the use of hybrid financing - research team led by Pascal Barneto
• Digital language : a strategic challenge for the international standard setting - research team led by Pierre Teller (available only in French)
• 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
• Assessment of the IFRS exposure draft related to extractive activities - identification of user needs and impact analysis for French companies - Véronique Blum