Research seminars

TBD

Accounting & Management Control

Speaker: Bruce Carruthers
Northwestern University

20 October 2017 - HEC Paris - Room T004 - From 2:00 am to 4:00 am


Joint seminar HEC/ESSEC - Paper TBD

Accounting & Management Control

Speaker: Clinton Free
UNSW Australia Business School

20 June 2017 - Champerret - Amphi 461 - From 2:00 pm to 4:00 pm


TBD

Accounting & Management Control

Speaker: Gerald Lobo
University of Houston

13 June 2017 - HEC Paris - room T004 - From 2:00 am to 4:00 am


TBD

Accounting & Management Control

Speaker: Jeff Everett
York University

2 June 2017 - HEC Paris - Room T004 - From 2:00 pm to 4:00 pm


6th Interpretive Accounting Workshop

Accounting & Management Control

19 May 2017 - Champerret room 411 - From 9:00 am to 11:30 am


TBD

Accounting & Management Control

Speaker: Jan Mouritsen
Copenhagen Business School

19 May 2017 - HEC Champerret - Amphi 471 - From 2:00 pm to 4:00 pm


6th Interpretive Accounting Workshop

Accounting & Management Control

18 May 2017 - Champerret room 411 - From 2:00 pm to 6:00 pm


Joint seminar ESSEC/HEC - Paper TBD

Accounting & Management Control

Speaker: Katherine Schipper
Duke University

4 May 2017 - CNIT La Défense - From 11:00 am to 1:00 pm


TBD

Accounting & Management Control

Speaker: Ron Shalev
NYU Stern School of Business

28 April 2017 - HEC Paris- room T015 - From 2:00 pm to 4:00 pm


TBD

Accounting & Management Control

Speaker: Sundaresh Ramnath
University of Miami

21 April 2017 - HEC Paris - room T004 - From 2:00 pm to 4:00 pm


TBD

Accounting & Management Control

Speaker: Rita Samiolo
University of Innsbruck

7 April 2017 - HEC Paris - room T004 - From 2:00 pm to 4:00 pm


5th annual HEC/ESSEC joint research workshop organized by HEC Paris

Accounting & Management Control

17 March 2017 - HEC Champerret - Room 293 - From 9:30 am to 4:00 pm


Capitalization: A Cultural Guide

Accounting & Management Control

Speaker: Fabian Muniesa
Mines Paris Tech

3 March 2017 - HEC Paris - room T004 - From 2:00 am to 4:00 am


What does it mean to turn something into capital? What does considering things as assets entail? What does the prevalence of an investor’s viewpoint require? What is this culture of valuation that asks that we capitalize on everything? How can we make sense of the traits, necessities and upshots of this pervasive cultural condition?

This book takes the reader to an ethnographic stroll down the trail of capitalization. Start-up companies, research centers, consulting firms, state enterprises, investment banks, public administrations: the territory can certainly prove strange and disorienting at first sight, with its blurred boundaries between private appropriation and public interest, economic sanity and moral breakdown, the literal and the metaphorical, the practical and the ideological. The traveler certainly requires a resolutely pragmatist attitude, and a taste for the meanders of signification. But in all the sites in which we set foot in this inquiry we recognize a recurring semiotic complex: a scenario of valuation in which things signify by virtue of their capacity to
become assets in the eye of an imagined investor.

A ground-breaking anthropological investigation on the culture of contemporary capitalism, this work directs attention to the largely unexplored problem of capitalization and offers a critical resource for current debates on neoliberalism and financialization.

Is Transparency a Recipe for Innovation? The Real Effects of Reporting Regulation

Accounting & Management Control

Speaker: Xi Li
London School of Economics

27 January 2017 - HEC Paris - Room T017 - From 2:00 pm to 4:00 pm


Rajan and Zingales (1998, 2003) argue that good accounting standards and disclosure rules
reduce the wedge between the cost of internal and external funds and enhance growth. We test
the causal link between financial reporting and growth using a quasi-natural experiment – the
mandatory adoption of International Financial Reporting Standards (IFRS) across the world -
and examine its effect on innovation, a corporate activity that directly drives economic growth.
Our Difference-in-Differences (DiD) results suggest that improved financial reporting leads to
more innovation in the long run – it generates more patents and patents with higher impact. We
also find that the positive effect of improved financial reporting on innovation is more
pronounced among industries with higher dependence on external financing, consistent with
the role of good financial reporting in reducing the cost of external financing. In addition, we
find results consistent with the managerial learning hypothesis that managers are able to learn
from the stock market after improved financial transparency. Our paper sheds new light on the
real effects of financial reporting.

Credit availability for Social Enterprises: field study evidence

Accounting & Management Control

Speaker: Marika Arena
Politecnico di Milano

7 October 2016 - HEC Paris Room T030 - From 2:00 pm to 4:00 pm


This paper aims to analyze the complex relationship between the organizations engaged in the social business sector, and the banking systems, with particular focus on the problem of access to credit for Small and Medium sized Social Enterprises (SMSEs). Recently these organizations had to confront themselves with the need of diversifying their funding sources, that traditionally relied grants and donations and started to apply for credit from commercial banks. Still, only a limited percentage of the applicants do obtain the requested funding. Against this background, the paper explores the characteristics of the lending technologies that are currently used by banks for SMSEs and discusses the impacts of these choices in terms of SMSEs capacity to access to commercial finance.