Display:
15 publications

Academic Articles

2025

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

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

2025

LE MANH, A.

Chapitre 7: Normes comptables internationales (IFRS)

In: Le Doctorate of Business Adminisration "expertise comptable", Didier Bensadon et Alain Burlaud EMS Editions, Business Science Institure, 184

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

ESCP Impact Papers, 2025-35-EN

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

Research and expertise

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

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

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Events

Women’s Health as an Economic and Innovation Frontier

26 Mar 2026
05.00 pm - 08.00 pm

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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
Sustainable Development Goals
/4.Quality%20Education /5.Gender%20Equality

News & events

Events

Financial Institutions and Corporate Finance

04 June 2026 - 05 June 2025
07.00 am - 02.00 pm

READ MORE

Events

Women’s Health as an Economic and Innovation Frontier

26 Mar 2026
05.00 pm - 08.00 pm

READ MORE

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