ESCP Impact Papers

2023

VENUTI, F., G., C. HOSSFELD, A. LE MANH

How to account for technological assets such as crypto-currencies?

2023, ESCP Impact Papers

Journal Article

2021

KOHLER, H, H., C. POCHET,C., A. LE MANH

Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

ACCOUNTING, ORGANIZATIONS AND SOCIETY, 2021, vol. 91

Studies and Reports commissioned by Companies and Research Agencies

2020

LE MANH, A.

An overview of the legal bases of dividend distribution in the European Union

2020

Textbook

2019

LE MANH, A., E. WALLISER

DCG 10 Comptabilité appofondie manuel

2019, Foucher, France

Chapter

2019

LE MANH, A., H. KOHLER

Une analyse de la participation de l'industrie des télécommunications au due process de l'IASB à l'aune de la théorie de la traduction

in Nomaliser la comptabilité des entreprises: Enjeux socio-organisationnels et jeux d'acteurs., R. Chantiri, B. Colasse (Eds), EMS Editions, vol. Collection Lectures/Relectures, 2019

Chapter

2019

LE MANH, A.

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, vol. Collection Lectures/Relectures, 2019

Paper presented in a Conference

2018

LE MANH, A., H. KOHLER, C. POCHET

Auditors’ contribution to the social construction of IFRS compliance during the standard-setting process: unveiling a facet of large accounting firms’ part in the transnational regulation of accounting

in 12th IPA conference, 2018, Edinburgh, United Kingdom

Textbook

2018

LE MANH, A., E. WALLISER

DCG 10 Comptabilité approfondie, 3ème édition

2018, Foucher

Paper presented in a Conference

2018

LE MANH, A., H. KOHLER, C. POCHET

The contribution of auditors to the social construction of IFRS compliance during the standard-setting process: revealing a facet of the role of large accounting firms in transnational accounting regulation

in 39ème congrès de l'AFC, 2018, Nantes, France

Journal Article

2018

KOHLER, H., A. LE MANH

Une analyse de la participation de l’industrie des télécommunications au « due process » de l’IASB à l’aune de la théorie de la traduction An analysis of the contribution of the telecommunications sector to the IASB due process with reference to actor-network theory

COMPTABILITE CONTROLE AUDIT, 2018, vol. 24 (1), pp. 43-79

Meilleure communication du 46ème congrès de l'AFC (2025)

2025

KOHLER, H., BRIVOT, M., LE MANH, A. (2025), Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB

46ème congrès de l'Association Francophone de Comptabilité

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