Pascale Delvaille is an Associate Professor at ESCP Europe Paris campus Financial Reporting & - Audit Department.
She teaches primarily Financial Accounting and International Financial Reporting courses in Master\'s, MBA and executive education programs.
Pascale Delvaille is Associate Editor of the academic Journal " - Financial reporting" - .
She is also member of several scientific associations, among them the Association Francophone de Comptabilité and the European Accounting Association.
Her current research includes the application of IFRS by listed companies, the IFRS convergence process in Continental European countries, intangibles and segment information.
Pascale is a graduate of ESCP and obtained her Doctorate from the university of Paris-IX Dauphine.
She has a diploma in chartered accounting (Expert Comptable) and previously worked with Ernst and Young in Paris.

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47 publications

Academic Articles

2017

DEMERENS, F., P. DELVAILLE, A. LE MANH, J. -L. PARE

The use of segment information by financial analysts and forecast accuracy

THUNDERBIRD INTERNATIONAL BUSINESS REVIEW, 59 (5), 595-612

Academic Articles

2017

DEMERENS, F., P. DELVAILLE, A. LE MANH, J. -L. PARE

Segment Information: What Do European Small and Mid-caps Disclose?

INTERNATIONAL BUSINESS RESEARCH, 10 (11), 42-56

Academic Articles

2016

PARE, J. -L., P. DELVAILLE, F. DEMERENS

The case of Segment Information by Financial Analysts: a Study on European Intermediate Size Companies

THUNDERBIRD INTERNATIONAL BUSINESS REVIEW

Chapters

2016

LE MANH, A., P. DELVAILLE, C. MAILLET

Enjeux et limites de l'application des normes IFRS aux PME

In: La comptabilité en action, Alain Burlaud et Arnaud Thauvron L'Harmattan

Academic Articles

2014

PARE, J. -L., P. DELVAILLE, F. DEMERENS

Reporting methods for Joint-Ventures: a current controversy in financial reporting convergence

GESTION 2000

Academic Articles

2014

DEMERENS, F., P. DELVAILLE, A. LE MANH, J.-L. PARE

An ex ante analysis of change in reporting methods: the example of Joint ventures

GESTION 2000, Vol. 31, n° 4, 65-89 34 p.

Conference Proceedings

2014

DEMERENS, F., P. DELVAILLE, A. LE MANH, J.-L. PARE

The use of segment information by financial analysts:a study of European intermediate size company

European Accounting Association (EAA), 37

Conference Proceedings

2014

DEMERENS, F., P. DELVAILLE, A. LE MANH, J.-L. PARE

L'utilisation de l'information sectorielle par les analystes financiers: une étude des ETI cotées européennes

Association Francophone de Comptabilité (AFC), 35

Conference Proceedings

2013

DELVAILLE, P., F. DEMERENS, A. LE MANH, J.-L. PARE, D. ALEXANDER

Segment Information Disclosure: The Case of Intermediate-Size European Listed Companies

International Accounting Section of American Accounting Association

Conference Proceedings

2013

DELVAILLE, P., A. LE MANH, J.-L. PARE, D. ALEXANDER, F. DEMERENS

Segment information: what do European mid-caps disclose

European Accounting Association (EAA)

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