
Anne Le Manh is currently an Associate Professor in the Financial Reporting and Audit department at ESCP Business School Paris campus and Academic Director of the MSc in Auditing and Financial Management (Audit et Direction Financière). She teaches financial accounting and financial reporting under IFRS. She is a member of the Association Francophone de Comptabilité and the European Accounting Association.
Her current research includes the standard-setting process by the IASB and the application of IFRS by listed companies.
She is a graduate of ESSEC Business School, obtained her doctorate from the Conservatoire des Arts et Métiers (CNAM) in 2009, and her HDR from University Paris 1 Panthéon-Sorbonne in 2023. Before starting her academic career, she worked for an auditing firm.
Academic Articles
2025
Accounting Standards for Equity Capital Management and Dividend Distributions in France
ACCOUNTING, ECONOMICS, AND LAW, 15 no S1, 289-305
Academic Articles
2025
Accounting policies and dividend limitation: A European Comparison
ACCOUNTING, ECONOMICS AND LAW - A CONVIVIUM, vol. 15, no. s1, 203-246
Chapters
2024
Cas n° 3. L’implication de l’industrie des télécommunications dans l’élaboration de la norme IFRS 15
In: Comptabilité internationale, entreprise et société, Isabelle Chambost et Stéphane Lefrancq Ellipses, 348
Conference Presentations
2024
Une analyse de la finalisation in situ d'une norme comptable: le cas de IFRS 15 dans le secteur des Telcos
Association Francophone de Comptabilité (AFC)
ESCP Impact Papers
2024
The Big Bang in EU Sustainability Reporting
ESCP Impact Papers, 2024-57-EN
ESCP Impact Papers
2023
How to account for technological assets such as crypto-currencies?
ESCP Impact Papers, 2023-13-EN
Academic Articles
2021
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry
ACCOUNTING, ORGANIZATIONS AND SOCIETY, 91
Studies & Reports
2020
An overview of the legal bases of dividend distribution in the European Union
Autorité des Normes Comptables (ANC)
Books
2019
DCG 10 Comptabilité appofondie manuel
Foucher, 478
Chapters
2019
Une analyse du due process dans le cadre de la normalisation comptable: le cas du comprehensive income
In: Normaliser la comptabilité des entreprises : Enjeux socio-organisationnels et jeux d'acteurs, R. Chantiri, B. Colasse (Eds) EMS Editions, Collection Lectures/Relectures