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Accounting and Management Control
Member of CNRS-GREGHEC Research Group
- Email: paugamSPAMFILTER@hec.fr
Luc Paugam holds a Ph.D. in financial accounting and a MSc in Finance from Université Paris Dauphine. Luc is a former student of ENS Cachan and a CFA charterholder. His research focuses on issues surrounding financial reporting of intangible assets (goodwill, brands), M&As, IFRS, and audit. Luc has published in several academic journals including Abacus , Comptabilité Contrôle Audit, Contemporary Accounting Research , Finance Contrôle Stratégie, Journal of Accounting and Public Policy and Journal of Business Finance & Accounting . Books co-authored by Luc include Brand Valuation (Routledge), Evaluation Financière et Normes IFRS (Economica) and Evaluation Financière de la Marque (Economica). Luc teaches financial accounting in the Grande Ecole and MBA programs. Prior to joining HEC Paris, Luc has been a consultant in corporate finance, an associate professor at ESSEC Business School and a visiting scholar at the University of Houston. Luc is a board member of European Accounting Review, Accounting in Europe and of the advocacy group of CFA France. He received the ESSEC foundation teaching award in 2016.
"Examining the patterns of goodwill impairments in Europe and the US", Forthcoming, Accounting in Europe, (in coll. with P ANDRE, A FILIP).
"The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests", Forthcoming, Contemporary Accounting Research, (in coll. with G. LOBO, D. ZHANG, J.-F. CASTA).
"The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades", Abacus, 2017, vol. 53, n° 1, pp. 59-93 (in coll. with G. LOBO, H. STOLOWY, P. ASTOLFI).
"Accounting for business combinations: Do purchase price allocations matter?", Journal of Accounting and Public Policy, 2015, vol. 34, n° 4, pp. 362-391 (in coll. with P. ASTOLFI, O. RAMOND).
"Effect of Impairment-Testing Disclosures on the Cost of Equity Capital", Journal of Business Finance & Accounting, 2015, vol. 42, n° 5-6, pp. 583-618 (in coll. with O. RAMOND).
"Non-financial information: State of the art and research perspectives based on a bibliometric study", Comptabilité Contrôle Audit, 2015, vol. 21, n° 3, pp. 15-92 (in coll. with M. ERKENS, H. STOLOWY).
"The Effect of Mandatory IFRS Adoptionon Conditional Conservatism in Europe", Journal of Business Finance & Accounting, April-May 2015, vol. 42, n° 3 & 4, pp. 482–514 (in coll. with P. ANDRE, A. FILIP).
"Using Real Activities to Avoid Goodwill Impairment Losses: Evidence and Effect on Future Performance", Journal of Business Finance & Accounting, April-May 2015, vol. 42, n° 3 & 4, pp. 515–554 (in coll. with A. FILIP, T. JEANJEAN).
"Risque d’estimation, coût du capital et communication des tests de dépréciation", Finance Contrôle Stratégie, 2013, vol. 16, n° 1, pp. 2-20 (in coll. with O. RAMOND, B. HUSSON, H. PHILIPPE, J.-F. CASTA).
Brand Valuation, Routledge, 2016 (in coll. with P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE).
Evaluation financière de la marque, Economica, 2014 (in coll. with H. PHILIPPE, D. AGUILAR).
Evaluation financière et normes IFRS, Economica, 2012 (in coll. with O. RAMOND, J.-F. CASTA, L. BATSCH).
Employment Date: 2016
2013 CFA Charterholder, CFA Institute, USA.
2011 Ph.D., in Business Administration, Financial Accounting, Université Paris - Dauphine, France.
2009 MSc in Finance, Université Paris - Dauphine, France.
2008 Bachelor, Economics, ENS Cachan, France.
2008 Agrégation, Economics and Management, ENS Cachan, France.
Academic responsibilities at HEC
2016- Member of GREGHEC (CNRS).
2016- Associate Professor, Accounting and Management Control.