Journal Article

2026

HERVÉ KOHLER, H., A. LE MANH

La double managérialisation des normes comptables : une analyse de la finalisation in situ d’IFRS 15 dans le secteur des télécommunications

Forthcoming COMPTABILITE CONTROLE AUDIT

Journal Article

2026

KOHLER, H, H., M. BRIVOT, A. LE MANH

Navigating global–local epistemic tensions: how a Big Four shapes its IASB comment letters

ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 2026, vol. (39):1, pp. 64-88

Journal Article

2026

HERVÉ KOHLER, H., A. LE MANH, Z. ZACHARY HUXLEY

The dual managerialization of accounting standards: An analysis of the in situ implementation of IFRS 15 in the telecommunications sector

Forthcoming AUDIT COMPTABILITÉ CONTRÔLE

Journal Article

2025

LE MANH, A.

Accounting policies and dividend limitation: A European Comparison

ACCOUNTING, ECONOMICS AND LAW - A CONVIVIUM, 2025, vol. vol. 15, no. s1, no. ELI Guidance for Corporate Sustainability, pp. 203-246

Journal Article

2025

LE MANH, A.

Accounting Standards for Equity Capital Management and Dividend Distributions in France

ACCOUNTING, ECONOMICS, AND LAW, 2025, vol. 15 no S1, no. ELI Guidance for Corporate Sustainability, pp. 289-305

ESCP Impact Papers

2025

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

CFOs in the Age of AI: How Artificial Intelligence is Transforming Accounting and Audit

2025, ESCP Impact Papers

Chapter

2025

LE MANH, A.

Chapitre 7: Normes comptables internationales (IFRS)

in Le Doctorate of Business Adminisration "expertise comptable"., Didier Bensadon et Alain Burlaud Ed., EMS Editions, vol. Business Science Institure, pp. 184, 2025

Paper presented in a Conference

2025

LE MANH, A., H. KOHLER, H, M. BRIVOT

Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB

in 46ème congrès de l'AFC, 2025, Saint Malo, France

Paper presented in a Conference

2025

LE MANH, A., H. KOHLER, M. BRIVOT

Epistemic Injustice and Global-Local Tensions: The Internal Editorial Process of a Big Four Firm in Drafting Global Comment Letters for the IASB

in 46 ème congrès de l'AFC, 2025, Saint-Malo, France

Chapter

2024

LE MANH, A., H. KOHLER

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 Ed., Ellipses, pp. 348, 2024

Research and expertise

Field of Expertise
Standard-setting
IFRS
Institutes
ESCP Sustainability Institute
SDG Sustainable Development Goals
/4.Quality%20Education /5.Gender%20Equality

News

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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

Research and expertise

Field of Expertise
Standard-setting
IFRS
Institutes
ESCP Sustainability Institute
SDG Sustainable Development Goals
/4.Quality%20Education /5.Gender%20Equality

News

Women’s Representation in Finance

How to Improve Women’s Representation in Finance

PRESS · 10/03/2025

Despite finance being one of the highest-paying and most influential industries, women remain underrepresented. Professors Almudena Cañibano and Mario…

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