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Luc PAUGAM

Professeur Associé

Comptabilité et Contrôle de Gestion

 Profile picture

Biographie

Luc Paugam est titulaire d'un doctorat en comptabilité financière et d'un master en finance de l'Université Paris-Dauphine. Luc est diplômé de l'ENS Paris-Saclay et possède le titre d'analyste financier du CFA Institute depuis 2013. Ses recherches portent sur les questions entourant le reporting financier des fusions & acquisitions (goodwill, actifs incorporels), les lanceurs d'alerte, la RSE et le reporting des institutions financières. Luc est l'auteur d’articles publiés dans de nombreuses revues académiques telles que : Accounting, Organizations & SocietyAbacus, Journal of Business Finance & Accounting, Journal of Business LawContemporary Accounting Research, European Accounting ReviewJournal of Accounting and Public Policy, Strategic Management Journal et Comptabilité Contrôle Audit. Parmi les ouvrages qu'il a co-signés, on peut citer Brand Valuation (Routledge), Evaluation Financière et Normes IFRS (Economica) et Evaluation Financière de la Marque (Economica). Luc enseigne la comptabilité financière dans le programme Grande Ecole et le MBA. Avant d’intégrer HEC Paris, Luc a été consultant en finance d'entreprise, professeur associé à l'ESSEC et chercheur invité à l'université de Houston. Il est éditeur associé de European Accounting Review et membre des comités de rédaction d'Accounting and Business Research, Journal of Business Finance & AccountingAccounting in Europe, Accounting Forum et membre de l'association CFA France. Il a reçu en 2016 le prix de l'enseignement de la fondation ESSEC. 

Articles scientifiques

Sustainability reporting: Is convergence possible?

Accounting in Europe, À paraître, (in coll. with H. STOLOWY)

Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts

Accounting, Organizations and Society, juillet 2022, vol. 100, n° 101334, (in coll. with H. STOLOWY, Y. GENDRON)

Disclosures about key value drivers in M&A announcement press releases: An exploratory study

Abacus, mars 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, H. STOLOWY)

Accounting Information in Innovative Small Cap Firms: Evidence from London's Alternative Investment Market

Accounting and Business Research, 2021, vol. 51, n° 4, pp 421-456, (in coll. with A. FILIP, A. GHIO)

Deploying narrative economics to understand financial market dynamics: an analysis of activist short sellers’ rhetoric

Contemporary Accounting Research, automne 2021, vol. 38, n° 3, pp 1809-1848, (in coll. with H. STOLOWY, Y. GENDRON)

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, janvier-février 2021, vol. 48, n° 1-2, pp 36-69, (in coll. with A. FILIP, G. J. LOBO)

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, été 2020, vol. 37, n° 2, pp 1248-1289, (in coll. with L. DAL MASO, G. J. LOBO, F. MAZZI)

The usefulness of intangible assets' disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality

Comptabilité Contrôle Audit, septembre 2019, vol. 25, n° 2, pp 5-53, (in coll. with A. JENY, P. ASTOLFI)

Do Investors Actually Value Sustainability Indices? Replication, Development, and New Evidence on CSR visibility

Strategic Management Journal, septembre 2019, vol. 40, n° 9, pp 1471-1490, (in coll. with R. DURAND, H. STOLOWY)

The Whistleblower: An Important Person in Corporate Life? An Answer from Comparative Law

Journal of Business Law, 2019, vol. 3, pp 167-184, (in coll. with N. STOLOWY, A. LONDERO)

Ouvrages

财务报告与分析:一种国际化视角 (Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye) (Chinese adaptation of “Financial Accounting and Reporting – A Global Persp

CEIBS Publishing (in coll. with H. STOLOWY, Y. DING)

Financial accounting and reporting - A global perspective

Cengage (in coll. with H. STOLOWY, Y. DING)

Brand Valuation

Routledge, London (in coll. with P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE)

Evaluation financière de la marque

Editions Economica (in coll. with H. PHILIPPE, D. AGUILAR)

Evaluation financière et normes IFRS

Editions Economica (in coll. with O. RAMOND, J.-F. CASTA, L. BATSCH)

Cahiers de recherche

Cas pédagogiques

Articles scientifiques

Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts

Accounting, Organizations and Society, juillet 2022, vol. 100, n° 101334, (in coll. with H. STOLOWY, Y. GENDRON)

Disclosures about key value drivers in M&A announcement press releases: An exploratory study

Abacus, mars 2022, vol. 58, n° 1, pp 62-104, (in coll. with A. FILIP, G. J. LOBO, H. STOLOWY)

Accounting Information in Innovative Small Cap Firms: Evidence from London's Alternative Investment Market

Accounting and Business Research, 2021, vol. 51, n° 4, pp 421-456, (in coll. with A. FILIP, A. GHIO)

Deploying narrative economics to understand financial market dynamics: an analysis of activist short sellers’ rhetoric

Contemporary Accounting Research, automne 2021, vol. 38, n° 3, pp 1809-1848, (in coll. with H. STOLOWY, Y. GENDRON)

Ouvrages

财务报告与分析:一种国际化视角 (Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye) (Chinese adaptation of “Financial Accounting and Reporting – A Global Persp

CEIBS Publishing (in coll. with H. STOLOWY, Y. DING)

Financial accounting and reporting - A global perspective

Cengage (in coll. with H. STOLOWY, Y. DING)

Brand Valuation

Routledge, London (in coll. with P. ANDRÉ, H. PHILIPPE, R. HARFOUCHE)

Evaluation financière de la marque

Editions Economica (in coll. with H. PHILIPPE, D. AGUILAR)

Cahiers de recherche

Cas pédagogiques

Formation

  • Habilitation à diriger des recherches, Université Paris Dauphine - France
  • CFA Charterholder, CFA Institute USA - Etats-Unis
  • Ph.D., en Sciences de Gestion, Financial Accounting, Université Paris Dauphine - France
  • Master 2 recherche, Finance, Université Paris Dauphine - France
  • Bachelor, Economie, Ecole Normale Supérieure de Cachan - France
  • Agrégation, Economie Gestion, Ecole Normale Supérieure de Cachan - France

Nominations académiques

Responsabilités académiques à HEC

  • 2016- Professeur Associé, Comptabilité-Contrôle de Gestion HEC Paris
  • 2016- Membre du GREGHEC, le laboratoire de recherche CNRS-HEC Paris HEC Paris

Prix ​​& honneurs

  • 2018 Prix du meilleur article: "Accounting Information in Innovative Small and Medium Entities" 13th World Congress of Accounting Educators and Researchers, Sydney November 2018, The University of Sydney, IAAER (en collaboration avec Andrei Filip and Alessandro Ghio)