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Luc PAUGAM

Professor

Accounting and Management Control

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Biography

Luc Paugam is the holder of the Forvis Mazars chair Purposeful Governance. He obtained a Ph.D. in financial accounting and a MSc in Finance from Université Paris Dauphine. Luc graduated from ENS Paris-Saclay and is a CFA charterholder. His research focuses on issues surrounding financial reporting of M&As (goodwill, intangible assets), corporate whistleblowing, CSR, and activist short sellers. Luc has published in several academic journals including Accounting, Organizations & SocietyAbacus, Review of financeComptabilité Contrôle Audit, Contemporary Accounting Research, European Accounting Review, Journal of Accounting and Public Policy, Journal of Business Law, Journal of Business Finance & Accounting, and Strategic Management Journal. 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 and INSEAD. Luc is an associate editor of European Accounting Review and a board member of the Journal of Business Finance & AccountingAccounting and Business Research, Accounting in Europe, Accounting Forum and a member of CFA France. He received the ESSEC foundation teaching award in 2016.

Scientific articles

Books

Chapters in edited books

Working papers

Case Studies

Scientific articles

Examining the patterns of goodwill impairments in Europe and the US

Accounting in Europe, 2016, vol. 16, n° 3, pp 329-352, (in coll. with P ANDRE, A FILIP)

Accounting for business combinations: Do purchase price allocations matter?

Journal of Accounting and Public Policy, July-August 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 [Accounting Auditing Control], 3 February 2015, vol. 3, n° 21, pp 15-92, (in coll. with M. ERKENS, H. STOLOWY)

Books

Chapters in edited books

Working papers

Case Studies

Education

  • Habilitation to conduct research, Université Paris Dauphine - France
  • CFA Charterholder, CFA Institute USA - USA
  • Ph.D., in Business Administration, Financial Accounting, Université Paris Dauphine - France
  • MSc in Finance, Université Paris Dauphine - France
  • Bachelor, Economics, Ecole Normale Supérieure de Cachan - France
  • Agregation, Economics and Management, Ecole Normale Supérieure de Cachan - France

Academic appointments

Academic Responsibilities at HEC

  • 2025- Professor, Accounting and Management Control HEC Paris
  • 2023- Mazars - Purposeful Governance Chair Holder HEC Paris

Awards & honors

  • 2018 Best Paper Award: "Accounting Information in Innovative Small and Medium Entities" 13th World Congress of Accounting Educators and Researchers, Sydney November 2018, The University of Sydney, IAAER (in collaboration with Andrei Filip and Alessandro Ghio)