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.

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48 publications

Academic Articles

2025

LE MANH, A.

Accounting Standards for Equity Capital Management and Dividend Distributions in France

ACCOUNTING, ECONOMICS, AND LAW, 15 no S1, 289-305

Academic Articles

2025

LE MANH, A.

Accounting policies and dividend limitation: A European Comparison

ACCOUNTING, ECONOMICS AND LAW - A CONVIVIUM, vol. 15, no. s1, 203-246

Chapters

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 Ellipses, 348

Conference Presentations

2024

LE MANH, A., H. KOHLER, H

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

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

The Big Bang in EU Sustainability Reporting

ESCP Impact Papers, 2024-57-EN

ESCP Impact Papers

2023

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

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

ESCP Impact Papers, 2023-13-EN

Academic Articles

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, 91

Studies & Reports

2020

LE MANH, A.

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

Autorité des Normes Comptables (ANC)

Books

2019

LE MANH, A., E. WALLISER

DCG 10 Comptabilité appofondie manuel

Foucher, 478

Chapters

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, Collection Lectures/Relectures