Delvaille Pascale | ESCP Business School

Pascale Delvaille

Emeritus Faculty of Financial and Sustainability Reporting

Department : Financial Reporting & Audit
Campus : Paris

Pascale Delvaille is an Associate Professor at ESCP Paris campus Financial Reporting and 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 (…)

PUBLICATIONS

Journal Article

2017

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

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

INTERNATIONAL BUSINESS RESEARCH, 2017, vol. 10 (11), pp. 42-56

Journal Article

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, 2017, vol. 59 (5), pp. 595-612

Chapter

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 Ed., L'Harmattan, 2016

Journal Article

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, 2016

Journal Article

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, July 2014, vol. Vol. 31, n° 4, pp. 65-89 34 p.

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

in Actes du 35ème Congrè de l'Association Francophone de Comptabilité, Association Francophone de Comptabilité (AFC), vol. 35, 2014, Lille, France

Journal Article

2014

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

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

GESTION 2000, 2014

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

in Proceedings of the 37th European Accounting Association (EAA) annual congress, European Accounting Association (EAA), vol. 37, 2014, Tallinn, Estonia

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

in Proceedings of the 2013 Annual Midyear Conference of the International Accounting Section of the American Accounting Association, International Accounting Section of American Accounting Association, 2013, Savannah

Conference Proceedings

2013

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

Segment information: what do European mid-caps disclose

in Proceedings of the 36th Annual Congress of the European Accounting Association, European Accounting Association (EAA), 2013, Paris, France

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Journal Article

2017

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

Journal Article

2017

The use of segment information by financial analysts and forecast accuracy

Chapter

2016

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

Journal Article

2016

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

Journal Article

2014

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

Conference Proceedings

2014

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

Journal Article

2014

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

Conference Proceedings

2014

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

Conference Proceedings

2013

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

Conference Proceedings

2013

Segment information: what do European mid-caps disclose

Research and expertise

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