Vedran CAPKUN

Associate Professor

Accounting and Management Control

Biography

Vedran Capkun is an Associate Professor in the Department of Accounting and Management Control and in the Department of Law and Tax of HEC Paris.

He received his Ph.D. from the University of Lausanne, Switzerland in 2006, and his HDR (Habilitation à diriger des recherches) from the University of Paris I - Panthéon Sorbonne in 2013.

His centers of interests cover the areas of Accounting, Law and Economics. His research has been published in the International Journal of Operations and Productions Management, ACM Transactions on Internet Technology, IEEE Security & Privacy, the Journal of Law, Economics, & Organization, Accounting, Organizations, and Society, Journal of Accounting and Public Policy, European Accounting Review, The Journal of Law and Economics, and The Accounting Review.

He is a member of the Association Francophone de Comptabilité (AFC), European Accounting Association (EAA), American Accounting Association (AAA), American Finance Association (AFA), American Law and Economics Association (ALEA), and Society for Empirical Legal Studies (SELS).

He teaches in the MBA, EMBA, and Grande Ecole programs of HEC Paris.

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Scientific articles

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

Accounting Review (The), Forthcoming, (in coll. with Y. LOU, C. A. OTTO, Y. WANG)

Replacing Key Employee Retention Plans with Incentive Plans in Bankruptcy

Accounting, Organizations and Society, October 2021, vol. 94, n° 101278, (in coll. with E. ORS)

Debt-Equity Conflict and Incidence of Secured Credit

Journal of Law and Economics, aout 2019, vol. 62, n° 3, pp 551-578, (in coll. with B. E. ADLER)

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in TimelyGain and Loss Recognition

European Accounting Review, 2018, vol. 27, n° 5, pp 797-815, (in coll. with D. W. COLLINS)

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, July-August 2016, vol. 35, n° 4, pp 352–394, (in coll. with D. W. COLLINS, T. JEANJEAN)

Microcomputations as Micropayments in Web-based Services

ACM Transactions on Internet Technology, May 2014, vol. 13, n° 3, (in coll. with G. O. KARAME, A. FRANCILLON, V. BUDILIVSCHI)

Is Bitcoin a Decentralized Currency ?

IEEE Security & Privacy, May-June 2014, vol. 12, n° 3, pp 54-60, (in coll. with A. GERVAIS, G. O. KARAME)

Microcomputations as Micropayments in Web-based Services

ACM Transactions on Internet Technology, May 2014, vol. 13, n° 3, (in coll. with G. KARAME, V. BUDILIVSCHI)

An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Audit Performance

Accounting, Organizations and Society, October 2014, vol. 39, n° 7, pp 495-510, (in coll. with W. ALISSA, T. JEANJEAN, N. SUCA)

Value Destruction in the New Era of Chapter 11

Journal of Law, Economics and Organization, April 2013, vol. 29, n° 2, pp 461-483, (in coll. with B. ADLER, L. WEISS)

Chapters in edited books

Measuring the Effects of Improvements in Operations Management

Rapid Modeling For Increasing Competitiveness - Tools And Mindset, G. Reiner (Ed.), Springer, Berlin, 249-264

Working papers

Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act

Cahier de Recherche du Groupe HEC , 2020

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

Cahier de Recherche du Groupe HEC , 2019

Earnings Increases as a Type-Revealing Signal

Cahier de Recherche du Groupe HEC , 2016

Scientific articles

Replacing Key Employee Retention Plans with Incentive Plans in Bankruptcy

Accounting, Organizations and Society, October 2021, vol. 94, n° 101278, (in coll. with E. ORS)

Debt-Equity Conflict and Incidence of Secured Credit

Journal of Law and Economics, aout 2019, vol. 62, n° 3, pp 551-578, (in coll. with B. E. ADLER)

The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in TimelyGain and Loss Recognition

European Accounting Review, 2018, vol. 27, n° 5, pp 797-815, (in coll. with D. W. COLLINS)

The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations

Journal of Accounting and Public Policy, July-August 2016, vol. 35, n° 4, pp 352–394, (in coll. with D. W. COLLINS, T. JEANJEAN)

Chapters in edited books

Measuring the Effects of Improvements in Operations Management

Rapid Modeling For Increasing Competitiveness - Tools And Mindset, G. Reiner (Ed.), Springer, Berlin, 249-264

Working papers

Consequences of Disclosing Clinical Trial Results: Evidence from the Food and Drug Administration Amendments Act

Cahier de Recherche du Groupe HEC , 2020

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

Cahier de Recherche du Groupe HEC , 2019

Earnings Increases as a Type-Revealing Signal

Cahier de Recherche du Groupe HEC , 2016

Education

2013
Habilitation a diriger des recherches (HDR), Université Paris I Panthéon Sorbonne - France
2006
Ph.D. in Economics, Université de Lausanne - Switzerland
2002
Master of Science in Banking and Finance, Université de Lausanne - Switzerland
1999
University Diploma in Finance and Accounting, University of Split, Faculty of Economics - Croatia

Academic appointments

Academic Responsibilities at HEC

2014-2016 Department Head, Accounting and Management Control HEC Paris
2011- Associate Professor HEC Paris
2006- Member of GREGHEC, the joint research laboratory CNRS-HEC Paris HEC Paris

Scientific Activities

Membership in Academic or Professional Organisation

Member, Association Francophone de Comptabilite (AFC)
Member, European Accounting Association (EAA)
Member, American Accounting Association (AAA)
Member, American Law Economics Association (ALEA)
Member, Society for Empirical Legal Studies (SELS)
Member, American Finance Association (AFA)