Essec\Faculty\Model\Profile {#6196
#_id: "B00703612"
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"bid" => "B00703612"
"academId" => "2050"
"slug" => "koh-ping-sheng"
"fullName" => "Ping-Sheng KOH"
"lastName" => "KOH"
"firstName" => "Ping-Sheng"
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]
"email" => "pingsheng.koh@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Singapour"
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"phone" => "+65 6413 9737"
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"facNumber" => "2050"
"externalCvUrl" => "https://faculty.essec.edu/cv/koh-ping-sheng/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=pg53ZNoAAAAJ"
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"career" => array:3 [
0 => Essec\Faculty\Model\CareerItem {#6198
#_index: null
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"startDate" => "2016-07-01"
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"en" => "Associate Professor"
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"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "Singapour"
"en" => "Singapore"
]
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}
1 => Essec\Faculty\Model\CareerItem {#6200
#_index: null
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]
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}
2 => Essec\Faculty\Model\CareerItem {#6197
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2006-01-01"
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"en" => "Hong Kong University of Science and Technology (HKUST)"
]
"country" => array:2 [
"fr" => "Chine"
"en" => "China"
]
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}
]
"diplomes" => []
"bio" => array:2 [
"fr" => null
"en" => """
<p>Ping-Sheng Koh is a Fellow of CPA (Australia) and a founding member of the UNCTAD-ISAR Accounting Research Network. He joined the Accounting and Management Control Department in 2016 from the Hong Kong University of Science and Technology (HKUST). His research interests concentrate in the areas of corporate disclosures (esp. R&D disclosure), corporate innovation, corporate governance, CSR, and the use of information in corporate strategy. He publishes in top academic journals across multiple disciplines including the <i>Journal of Accounting and Economics</i>, <i>Journal of Financial and Quantitative Analysis</i>, <i>Management Science</i>, <i>Strategic Management Journal,</i> and <i>Organization Science</i>. He has won two best manuscript awards, and two best conference papers and has among the highest research impact during his time with the Department of Accounting at HKUST, and the Department of Accounting and Management Control at ESSEC.</p>\n
\n
<p>In the area of <u>archival financial accounting research</u>, his <b>research impact is ranked 83<sup>rd</sup> globally </b>per BYU <i>Accounting Faculty Ranking by Citations</i> and <b>9<sup>th</sup> globally on the citations per paper basis</b>. More broadly across <u>all research fields and methods in accounting and management control</u>, <b>his impact is ranked</b> <b>174<sup>th</sup> (total impact) and 13<sup>th</sup> (citations per paper) globally</b>. He is a reviewer for top academic journals such as<i> The Accounting Review</i>, <i>Administrative Science Quarterly</i>, <i>Contemporary Accounting Research</i>, <i>Journal of Banking and Finance</i>, <i>Management Science</i>, <i>Review of Accounting Studies</i>, and <i>Strategic Management Journal</i>, among others.</p>\n
\n
<p>Ping-Sheng's teaching centers on financial accounting and financial analysis. He has received numerous teaching excellence recognitions at HKUST, including the finalist for the <i>Michael G. Gale Medal</i> for Distinguished Teaching (the highest teaching excellence award for individual faculty at HKUST) and the winner of the <i>Franklin Prize for Teaching Excellenc</i>e in the MBA Required Course (the highest HKUST Business School teaching excellence award for individual faculty in the respective category). At ESSEC, his teaching evaluations for <b>GMBA and EMBA programs</b> consistently averaging <b>over 4.9/5.0 across all years</b>. He is also active in corporate executives training in Singapore and overseas through open and customized executive programs, especially in the domain of financial analysis for value creation.</p>\n
\n
<p> </p>\n
\n
<p>Google Scholar citations: <a href="https://scholar.google.com/citations?user=pg53ZNoAAAAJ&hl=en" target="_blank">https://scholar.google.com/citations?user=pg53ZNoAAAAJ&hl=en</a></p>\n
\n
<p>Scopus citations: <a href="https://www.scopus.com/authid/detail.uri?authorId=14070233900" target="_blank">https://www.scopus.com/authid/detail.uri?authorId=14070233900</a></p>
"""
]
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"en" => "Financial Accounting & auditing - Corporate Governance"
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"distinctions" => array:18 [
0 => Essec\Faculty\Model\Distinction {#6201
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"fr" => "Best Paper Award (Financial Accounting stream) pour son article : "Is Missing R&D Material?" (Auteurs: Ping-Sheng Koh, David Reeb, and Wanli Zhao) à la 2017 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference."
"en" => "Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference Best Paper Award"
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}
1 => Essec\Faculty\Model\Distinction {#6195
#_index: null
#_id: null
#_source: array:6 [
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]
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+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
2 => Essec\Faculty\Model\Distinction {#6199
#_index: null
#_id: null
#_source: array:6 [
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}
3 => Essec\Faculty\Model\Distinction {#6202
#_index: null
#_id: null
#_source: array:6 [
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4 => Essec\Faculty\Model\Distinction {#6203
#_index: null
#_id: null
#_source: array:6 [
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5 => Essec\Faculty\Model\Distinction {#6204
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6 => Essec\Faculty\Model\Distinction {#6205
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7 => Essec\Faculty\Model\Distinction {#6206
#_index: null
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8 => Essec\Faculty\Model\Distinction {#6207
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}
9 => Essec\Faculty\Model\Distinction {#6208
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10 => Essec\Faculty\Model\Distinction {#6209
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11 => Essec\Faculty\Model\Distinction {#6210
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12 => Essec\Faculty\Model\Distinction {#6211
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13 => Essec\Faculty\Model\Distinction {#6212
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14 => Essec\Faculty\Model\Distinction {#6213
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15 => Essec\Faculty\Model\Distinction {#6214
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16 => Essec\Faculty\Model\Distinction {#6215
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17 => Essec\Faculty\Model\Distinction {#6216
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0 => Essec\Faculty\Model\Contribution {#6217
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1 => Essec\Faculty\Model\Contribution {#6219
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"title" => "Is Missing R&D Material?"
"description" => "KOH, P.S., REEB, D.M. et ZHOU, W. (2017). Is Missing R&D Material? Dans: 2017 American Accounting Association Annual Meeting."
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2 => Essec\Faculty\Model\Contribution {#6221
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"year" => "2018"
"title" => "Measuring Innovation Around the World"
"description" => "KOH, P.S., REEB, D., SOLJI, E. et THAM, W. (2018). Measuring Innovation Around the World. Dans: 58th Annual Conference of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)."
"authors" => array:4 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "REEB D."
]
2 => array:1 [
"name" => "SOLJI E."
]
3 => array:1 [
"name" => "THAM W."
]
]
"ouvrage" => "58th Annual Conference of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#6218
#_index: "academ_contributions"
#_id: "7269"
#_source: array:18 [
"id" => "7269"
"slug" => "the-bright-side-of-diversification-the-case-of-rd-productivity"
"yearMonth" => "2019-08"
"year" => "2019"
"title" => "The Bright Side of Diversification: The Case of R&D Productivity"
"description" => "KOH, P.S., WANG, A. et YOU, H. (2019). The Bright Side of Diversification: The Case of R&D Productivity. Dans: 2019 American Accounting Association (AAA) Annual Meeting."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "WANG A."
]
2 => array:1 [
"name" => "YOU H."
]
]
"ouvrage" => "2019 American Accounting Association (AAA) Annual Meeting"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#6222
#_index: "academ_contributions"
#_id: "771"
#_source: array:18 [
"id" => "771"
"slug" => "ceo-confidence-and-unreported-rd"
"yearMonth" => "2018-12"
"year" => "2018"
"title" => "CEO Confidence and Unreported R&D"
"description" => "KOH, P.S., REEB, D.M. et ZHOU, W. (2018). CEO Confidence and Unreported R&D. <i>Management Science</i>, 64(12), pp. 5461-5959."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "REEB D. M."
]
2 => array:1 [
"name" => "ZHOU W."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "innovation"
1 => "overconfident CEOs"
2 => "missing R&D"
3 => "mandatory disclosure"
4 => "corporate opacity"
]
"updatedAt" => "2023-06-27 14:02:21"
"publicationUrl" => "https://pubsonline.informs.org/doi/10.1287/mnsc.2017.2809"
"publicationInfo" => array:3 [
"pages" => "5461-5959"
"volume" => "64"
"number" => "12"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We investigate whether managerial traits influence corporate decisions to provide mandatory financial disclosures. The results indicate that firms with confident chief executive officers (CEOs) are 24% more likely to report their research and development (R&D) expenditures relative to firms with cautious CEOs. Exploiting staggered, state-level regulatory shocks and changes in CEO type, we find substantial evidence that cautious CEO firms fail to report R&D expenditures. After a plausibly exogenous shock to managerial reporting liability, cautious CEO firms exhibit a 35% larger reduction in unreported R&D relative to confident CEO firms. Interestingly, confident CEO firms do not exhibit more innovation than their cautious CEO counterparts after taking into account their differing propensities to report corporate R&D. Overall, our analysis suggests that the precision or reliability of mandatory disclosures systematically varies with managerial characteristics."
"en" => "We investigate whether managerial traits influence corporate decisions to provide mandatory financial disclosures. The results indicate that firms with confident chief executive officers (CEOs) are 24% more likely to report their research and development (R&D) expenditures relative to firms with cautious CEOs. Exploiting staggered, state-level regulatory shocks and changes in CEO type, we find substantial evidence that cautious CEO firms fail to report R&D expenditures. After a plausibly exogenous shock to managerial reporting liability, cautious CEO firms exhibit a 35% larger reduction in unreported R&D relative to confident CEO firms. Interestingly, confident CEO firms do not exhibit more innovation than their cautious CEO counterparts after taking into account their differing propensities to report corporate R&D. Overall, our analysis suggests that the precision or reliability of mandatory disclosures systematically varies with managerial characteristics."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#5851
#_index: "academ_contributions"
#_id: "10154"
#_source: array:18 [
"id" => "10154"
"slug" => "the-determinants-of-ceo-compensation-rent-extraction-or-labour-demand"
"yearMonth" => "2006-09"
"year" => "2006"
"title" => "The determinants of CEO compensation: Rent extraction or labour demand?"
"description" => "CHALMERS, K., KOH, P.S. et STAPLEDON, G. (2006). The determinants of CEO compensation: Rent extraction or labour demand? <i>British Accounting Review</i>, 38(3), pp. 259-275."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "CHALMERS K."
]
2 => array:1 [
"name" => "STAPLEDON G."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:28"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "259-275"
"volume" => "38"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#6220
#_index: "academ_contributions"
#_id: "10164"
#_source: array:18 [
"id" => "10164"
"slug" => "accountability-and-value-enhancement-roles-of-corporate-governance"
"yearMonth" => "2007-06"
"year" => "2007"
"title" => "Accountability and value enhancement roles of corporate governance"
"description" => "KOH, P.S., LAPLANTE, S. et TONG, Y.H. (2007). Accountability and value enhancement roles of corporate governance. <i>Accounting and Finance</i>, 47(2), pp. 305-333."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "LAPLANTE S."
]
2 => array:1 [
"name" => "TONG Y.H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2022-12-01 15:53:47"
"publicationUrl" => "https://doi.org/10.1111/j.1467-629X.2006.00207.x"
"publicationInfo" => array:3 [
"pages" => "305-333"
"volume" => "47"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals, and the value enhancement role by investigating the association between abnormal accruals explained by governance structures and future performance. We differentiate between governance mechanisms that have direct roles in the financial reporting process (audit related) from mechanisms that have indirect roles (board related). We find that independent and active audit committees and independent boards are important governance attributes for financial reporting. We show that both audit-related and board-related governance structures are value enhancing."
"en" => "We examine the twin roles of accountability and value enhancement of corporate governance in the context of financial reporting. We investigate the accountability role by examining the association between governance structures and abnormal accruals, and the value enhancement role by investigating the association between abnormal accruals explained by governance structures and future performance. We differentiate between governance mechanisms that have direct roles in the financial reporting process (audit related) from mechanisms that have indirect roles (board related). We find that independent and active audit committees and independent boards are important governance attributes for financial reporting. We show that both audit-related and board-related governance structures are value enhancing."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#6223
#_index: "academ_contributions"
#_id: "10198"
#_source: array:18 [
"id" => "10198"
"slug" => "institutional-investor-type-earnings-management-and-benchmark-beaters"
"yearMonth" => "2007-05"
"year" => "2007"
"title" => "Institutional investor type, earnings management and benchmark beaters"
"description" => "KOH, P.S. (2007). Institutional investor type, earnings management and benchmark beaters. <i>Journal of Accounting and Public Policy</i>, 26(3), pp. 267-299."
"authors" => array:1 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "267-299"
"volume" => "26"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#6224
#_index: "academ_contributions"
#_id: "10222"
#_source: array:18 [
"id" => "10222"
"slug" => "the-association-between-employee-stock-option-disclosures-and-corporate-governance-evidence-from-an-enhanced-disclosure-regime"
"yearMonth" => "2007-12"
"year" => "2007"
"title" => "The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime"
"description" => "BASSETT, M., KOH, P.S. et TUTTICCI, I. (2007). The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime. <i>British Accounting Review</i>, 30(4), pp. 303-322."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "BASSETT M."
]
2 => array:1 [
"name" => "TUTTICCI I."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:30"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "303-322"
"volume" => "30"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#6225
#_index: "academ_contributions"
#_id: "10308"
#_source: array:18 [
"id" => "10308"
"slug" => "accruals-quality-information-risk-and-cost-of-capital-evidence-from-australia"
"yearMonth" => "2009-01"
"year" => "2009"
"title" => "Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia"
"description" => "GRAY, P., KOH, P.S. et TONG, Y.H. (2009). Accruals Quality, Information Risk and Cost of Capital: Evidence from Australia. <i>Journal of Business Finance and Accounting</i>, 36(43862), pp. 51-72."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "GRAY P."
]
2 => array:1 [
"name" => "TONG Y.H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2022-12-01 15:50:27"
"publicationUrl" => "https://doi.org/10.1111/j.1468-5957.2008.02118.x"
"publicationInfo" => array:3 [
"pages" => "51-72"
"volume" => "36"
"number" => "43862"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Recent theoretical work argues that information risk is a non-diversifiable risk factor that is priced in the capital market. Using accruals quality to proxy for information risk, Francis et al. (2005) provide empirical support for this argument using a sample of US firms. This paper re-examines the interplay of accruals quality, information risk and cost of capital in Australia, where a number of important institutional and regulatory differences are hypothesized to affect the relation between accruals quality and cost of capital. The results suggest that, while accruals quality impacts on the cost of capital for Australian firms, some salient differences exist. In contrast to findings for US firms, the costs of debt and equity for Australian firms are largely influenced by accruals quality arising from economic fundamentals (i.e., innate accrual quality) but not discretionary reporting choices (i.e., discretionary accrual quality). This finding is consistent with our predictions based on the Australian institutional and regulatory environment. In addition, using both the asset pricing tests in Francis et al. (2005) and Core et al. (2008), we provide evidence consistent with accruals quality being a priced risk factor."
"en" => "Recent theoretical work argues that information risk is a non-diversifiable risk factor that is priced in the capital market. Using accruals quality to proxy for information risk, Francis et al. (2005) provide empirical support for this argument using a sample of US firms. This paper re-examines the interplay of accruals quality, information risk and cost of capital in Australia, where a number of important institutional and regulatory differences are hypothesized to affect the relation between accruals quality and cost of capital. The results suggest that, while accruals quality impacts on the cost of capital for Australian firms, some salient differences exist. In contrast to findings for US firms, the costs of debt and equity for Australian firms are largely influenced by accruals quality arising from economic fundamentals (i.e., innate accrual quality) but not discretionary reporting choices (i.e., discretionary accrual quality). This finding is consistent with our predictions based on the Australian institutional and regulatory environment. In addition, using both the asset pricing tests in Francis et al. (2005) and Core et al. (2008), we provide evidence consistent with accruals quality being a priced risk factor."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#6226
#_index: "academ_contributions"
#_id: "10327"
#_source: array:18 [
"id" => "10327"
"slug" => "goodwill-impairment-as-a-reflection-of-investment-opportunities"
"yearMonth" => "2009-03"
"year" => "2009"
"title" => "Goodwill impairment as a reflection of investment opportunities"
"description" => "GODFREY, J. et KOH, P.S. (2009). Goodwill impairment as a reflection of investment opportunities. <i>Accounting and Finance</i>, 49(1), pp. 117-140."
"authors" => array:2 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "GODFREY J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2022-12-01 15:48:25"
"publicationUrl" => "https://doi.org/10.1111/j.1467-629X.2008.00272.x"
"publicationInfo" => array:3 [
"pages" => "117-140"
"volume" => "49"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms’ investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associated with firms’ underlying investment opportunities. We also find associations between goodwill impairment write-offs and traditionally applied leverage, firm size and return on assets variables, although the leverage and firm size results are less robust. The results support the International Accounting Standards Board and Financial Accounting Standards Board contention that an impairment test regime can reflect firms’ underlying economic attributes, while simultaneously indicating that managers use discretion to reduce contracting costs."
"en" => "We exploit a unique opportunity to examine whether goodwill impairment write-offs reflect firms’ investment opportunities during the first years of the US goodwill impairment accounting regime. We find that impairment write-offs are negatively associated with firms’ underlying investment opportunities. We also find associations between goodwill impairment write-offs and traditionally applied leverage, firm size and return on assets variables, although the leverage and firm size results are less robust. The results support the International Accounting Standards Board and Financial Accounting Standards Board contention that an impairment test regime can reflect firms’ underlying economic attributes, while simultaneously indicating that managers use discretion to reduce contracting costs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#6227
#_index: "academ_contributions"
#_id: "10544"
#_source: array:18 [
"id" => "10544"
"slug" => "firm-litigation-risk-and-the-insurance-value-of-corporate-social-performance"
"yearMonth" => "2014-10"
"year" => "2014"
"title" => "Firm litigation risk and the insurance value of corporate social performance"
"description" => "KOH, P.S., QIAN, C. et WANG, H. (2014). Firm litigation risk and the insurance value of corporate social performance. <i>Strategic Management Journal</i>, 35(10), pp. 1464-1482."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "QIAN C."
]
2 => array:1 [
"name" => "WANG H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:38"
"publicationUrl" => "https://doi.org/10.1002/smj.2171"
"publicationInfo" => array:3 [
"pages" => "1464-1482"
"volume" => "35"
"number" => "10"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legitimacy (i.e., a firm's financial health) and moral legitimacy (i.e., whether or not a firm operates in a socially contested industry) among its stakeholders. We find that the value of CSP as insurance against litigation risk is practically significant, adding 2 to 4 percent to firm value. But CSP is less likely to create value if the firm is in financial distress or is operating in socially contested industries. Copyright © 2013 John Wiley & Sons, Ltd."
"en" => "This paper advances the risk management perspective that superior social performance enhances firm value by serving as an ex ante valuable insurance mechanism. We posit that good social performance is more valuable as an insurance mechanism for firms with higher litigation risks. Moreover, value generation of corporate social performance (CSP) depends on whether a firm has gained pragmatic legitimacy (i.e., a firm's financial health) and moral legitimacy (i.e., whether or not a firm operates in a socially contested industry) among its stakeholders. We find that the value of CSP as insurance against litigation risk is practically significant, adding 2 to 4 percent to firm value. But CSP is less likely to create value if the firm is in financial distress or is operating in socially contested industries. Copyright © 2013 John Wiley & Sons, Ltd."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#6228
#_index: "academ_contributions"
#_id: "10604"
#_source: array:18 [
"id" => "10604"
"slug" => "missing-rd"
"yearMonth" => "2015-08"
"year" => "2015"
"title" => "Missing R&D"
"description" => "KOH, P.S. et REEB, D. (2015). Missing R&D. <i>Journal of Accounting and Economics</i>, 60(1), pp. 73-94."
"authors" => array:2 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "REEB D."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Research and Development"
1 => "R&D reporting"
2 => "Disclosure"
3 => "Blank R&D"
4 => "R&D simulation"
]
"updatedAt" => "2021-07-13 14:31:39"
"publicationUrl" => "https://doi.org/10.1016/j.jacceco.2015.03.004"
"publicationInfo" => array:3 [
"pages" => "73-94"
"volume" => "60"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We investigate whether missing R&D expenditures in financial statements indicates a lack of innovation activity. Patent records reveal that 10.5% of missing R&D firms file and receive patents, which is 14 times greater than zero R&D firms. Pseudo-Blank R&D firms (missing R&D firms with patent activity) demonstrate patent filings analogous to the bottom 90–95% of the positive R&D population. Multivariate difference-in-differences tests indicate that Pseudo-Blank R&D firms are more likely to report R&D after an exogenous auditor change. Finally, we provide simple Monte Carlo simulations to evaluate different methods to handle missing R&D in empirical research."
"en" => "We investigate whether missing R&D expenditures in financial statements indicates a lack of innovation activity. Patent records reveal that 10.5% of missing R&D firms file and receive patents, which is 14 times greater than zero R&D firms. Pseudo-Blank R&D firms (missing R&D firms with patent activity) demonstrate patent filings analogous to the bottom 90–95% of the positive R&D population. Multivariate difference-in-differences tests indicate that Pseudo-Blank R&D firms are more likely to report R&D after an exogenous auditor change. Finally, we provide simple Monte Carlo simulations to evaluate different methods to handle missing R&D in empirical research."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#6229
#_index: "academ_contributions"
#_id: "10654"
#_source: array:18 [
"id" => "10654"
"slug" => "sincerity-in-corporate-philanthropy-stakeholder-perceptions-and-firm-value"
"yearMonth" => "2016-01"
"year" => "2016"
"title" => "Sincerity in corporate philanthropy, stakeholder perceptions, and firm value"
"description" => "CUYPERS, I., KOH, P.S. et WANG, H. (2016). Sincerity in corporate philanthropy, stakeholder perceptions, and firm value. <i>Organization Science</i>, 27(1), pp. 173-188."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "CUYPERS I."
]
2 => array:1 [
"name" => "WANG H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:40"
"publicationUrl" => "https://www.researchgate.net/publication/287128849_Sincerity_in_Corporate_Philanthropy_Stakeholder_Perceptions_and_Firm_Value"
"publicationInfo" => array:3 [
"pages" => "173-188"
"volume" => "27"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This study extends the literature on symbolic management by incorporating the role of stakeholder perceptions into the context of corporate philanthropy. In particular, we differentiate between the quantitative (generous giving) and qualitative (innovative giving) aspects of giving. We argue that although stakeholders may perceive both types of giving as being substantive rather than symbolic, innovative giving is likely to be perceived as more substantive than generous giving is and, thus, has a greater impact on firm value. Furthermore, stakeholder perceptions of corporate philanthropy as being more symbolic or substantive are influenced by firm characteristics-the type of products or services that a firm provides and the life-cycle stage that the firm is in-which provide stakeholders with a context to better assess the nature of a firm's philanthropic actions and the substantiveness of its giving. We find support for our predictions using a sample covering U.S. firms' philanthropic activities over a 19-year period."
"en" => "This study extends the literature on symbolic management by incorporating the role of stakeholder perceptions into the context of corporate philanthropy. In particular, we differentiate between the quantitative (generous giving) and qualitative (innovative giving) aspects of giving. We argue that although stakeholders may perceive both types of giving as being substantive rather than symbolic, innovative giving is likely to be perceived as more substantive than generous giving is and, thus, has a greater impact on firm value. Furthermore, stakeholder perceptions of corporate philanthropy as being more symbolic or substantive are influenced by firm characteristics-the type of products or services that a firm provides and the life-cycle stage that the firm is in-which provide stakeholders with a context to better assess the nature of a firm's philanthropic actions and the substantiveness of its giving. We find support for our predictions using a sample covering U.S. firms' philanthropic activities over a 19-year period."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#6230
#_index: "academ_contributions"
#_id: "10719"
#_source: array:18 [
"id" => "10719"
"slug" => "managerial-decision-usefulness-of-earnings-capital-investment-responsiveness-to-profitability-and-firm-valuation"
"yearMonth" => "2019-11"
"year" => "2019"
"title" => "Managerial Decision-usefulness of Earnings, Capital Investment Responsiveness to Profitability, and Firm Valuation"
"description" => "KOH, P.S., MA, Z., NOVOSELOV, N. et ZHANG, G. (2019). Managerial Decision-usefulness of Earnings, Capital Investment Responsiveness to Profitability, and Firm Valuation. Dans: 19th Asian Academic Accounting Association Annual Conference 2019."
"authors" => array:4 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "MA Z."
]
2 => array:1 [
"name" => "NOVOSELOV N."
]
3 => array:1 [
"name" => "ZHANG G."
]
]
"ouvrage" => "19th Asian Academic Accounting Association Annual Conference 2019"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#6231
#_index: "academ_contributions"
#_id: "12429"
#_source: array:18 [
"id" => "12429"
"slug" => "deleting-unreported-innovation"
"yearMonth" => "2022-01"
"year" => "2022"
"title" => "Deleting Unreported Innovation"
"description" => "KOH, P.S., REEB, D.M., SOJLI, E., THAM, W.W. et WANG, W. (2022). Deleting Unreported Innovation. <i>Journal of Financial and Quantitative Analysis</i>, 57(6), pp. 2324-2354."
"authors" => array:5 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "REEB David M."
]
2 => array:1 [
"name" => "SOJLI Elvira"
]
3 => array:1 [
"name" => "THAM Wing Wah"
]
4 => array:1 [
"name" => "WANG Wendun"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-09 14:16:03"
"publicationUrl" => "https://doi.org/10.1017/S0022109021000764"
"publicationInfo" => array:3 [
"pages" => "2324-2354"
"volume" => "57"
"number" => "6"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The absence of observable innovation data for a firm often leads us to exclude or classify these firms as non-innovators. We assess the reliability of six methods for dealing with unreported innovation using several different counterfactuals for firms without reported R&D or patents. These tests reveal that excluding firms without observable innovation or imputing them as zero innovators and including a dummy variable can lead to biased parameter estimates for observed innovation and other explanatory variables. Excluding firms without patents is especially problematic, leading to false-positive results in empirical tests. Our tests suggest using multiple imputation to handle unreported innovation."
"en" => "The absence of observable innovation data for a firm often leads us to exclude or classify these firms as non-innovators. We assess the reliability of six methods for dealing with unreported innovation using several different counterfactuals for firms without reported R&D or patents. These tests reveal that excluding firms without observable innovation or imputing them as zero innovators and including a dummy variable can lead to biased parameter estimates for observed innovation and other explanatory variables. Excluding firms without patents is especially problematic, leading to false-positive results in empirical tests. Our tests suggest using multiple imputation to handle unreported innovation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#6232
#_index: "academ_contributions"
#_id: "14121"
#_source: array:18 [
"id" => "14121"
"slug" => "strategic-alliances-and-analyst-behaviors"
"yearMonth" => "2022-07"
"year" => "2022"
"title" => "Strategic Alliances and Analyst Behaviors"
"description" => "KOH, P.S. (2022). Strategic Alliances and Analyst Behaviors. Dans: 2022 AFAANZ Conference. Melbourne."
"authors" => array:1 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
]
"ouvrage" => "2022 AFAANZ Conference"
"keywords" => []
"updatedAt" => "2023-07-20 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#6233
#_index: "academ_contributions"
#_id: "14395"
#_source: array:18 [
"id" => "14395"
"slug" => "real-effects-of-mandatory-non-financial-reporting-regime-evidence-from-green-innovations"
"yearMonth" => "2023-07"
"year" => "2023"
"title" => "Real Effects of Mandatory Non-Financial Reporting Regime: Evidence from Green Innovations"
"description" => "KOH, P.S., HUANG, Y., KOH P-, P.S., SONG, Z. et ZHOU, K. (2023). Real Effects of Mandatory Non-Financial Reporting Regime: Evidence from Green Innovations. Dans: 2023 AFAANZ Annual Conference. Gold Coast."
"authors" => array:5 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "HUANG Y"
]
2 => array:1 [
"name" => "KOH P- P-S"
]
3 => array:1 [
"name" => "SONG Z"
]
4 => array:1 [
"name" => "ZHOU K"
]
]
"ouvrage" => "2023 AFAANZ Annual Conference"
"keywords" => []
"updatedAt" => "2024-03-20 16:29:44"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#6234
#_index: "academ_contributions"
#_id: "7647"
#_source: array:18 [
"id" => "7647"
"slug" => "who-profits-from-missing-rd"
"yearMonth" => "2019-04"
"year" => "2019"
"title" => "Who Profits from Missing R&D?"
"description" => "KOH, P.S., REEB, D. et ZHAO, W. (2019). Who Profits from Missing R&D? Dans: 2019 Meditari Accountancy Research Accounting Forum (MedAR/AF)."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "REEB D."
]
2 => array:1 [
"name" => "ZHAO W."
]
]
"ouvrage" => "2019 Meditari Accountancy Research Accounting Forum (MedAR/AF)"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#6235
#_index: "academ_contributions"
#_id: "9868"
#_source: array:18 [
"id" => "9868"
"slug" => "the-explanatory-power-of-alternative-accrual-models"
"yearMonth" => "1999-12"
"year" => "1999"
"title" => "The explanatory power of alternative accrual models"
"description" => "GODFREY, J. et KOH, P.S. (1999). The explanatory power of alternative accrual models. <i>Accounting Research Journal</i>, 12(2), pp. 178-199."
"authors" => array:2 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "GODFREY J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:21"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "178-199"
"volume" => "12"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#6236
#_index: "academ_contributions"
#_id: "9917"
#_source: array:18 [
"id" => "9917"
"slug" => "the-relevance-to-firm-valuation-of-capitalising-intangible-assets-in-total-and-by-category"
"yearMonth" => "2001-07"
"year" => "2001"
"title" => "The relevance to firm valuation of capitalising intangible assets in total and by category"
"description" => "GODFREY, J. et KOH, P.S. (2001). The relevance to firm valuation of capitalising intangible assets in total and by category. <i>Australian Accounting Review</i>, 11(24), pp. 39-48."
"authors" => array:2 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "GODFREY J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "39-48"
"volume" => "11"
"number" => "24"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#6237
#_index: "academ_contributions"
#_id: "9961"
#_source: array:18 [
"id" => "9961"
"slug" => "investment-opportunity-set-influence-on-goodwill-amortization"
"yearMonth" => "2003-06"
"year" => "2003"
"title" => "Investment opportunity set influence on goodwill amortization"
"description" => "BRADBURY, M., KOH, P.S. et GODFREY, J. (2003). Investment opportunity set influence on goodwill amortization. <i>Asia-Pacific Journal of Accounting and Economics</i>, 10(1), pp. 57-79."
"authors" => array:3 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "BRADBURY M."
]
2 => array:1 [
"name" => "GODFREY J."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "57-79"
"volume" => "10"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#6238
#_index: "academ_contributions"
#_id: "9968"
#_source: array:18 [
"id" => "9968"
"slug" => "on-the-associations-between-institutional-ownership-and-aggressive-corporate-earnings-management-in-australia"
"yearMonth" => "2003-06"
"year" => "2003"
"title" => "On the associations between institutional ownership and aggressive corporate earnings management in Australia"
"description" => "KOH, P.S. (2003). On the associations between institutional ownership and aggressive corporate earnings management in Australia. <i>British Accounting Review</i>, 35(2), pp. 105-128."
"authors" => array:1 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:24"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "105-128"
"volume" => "35"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-04-19T18:21:56.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.2624054
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#6239
#_index: "academ_contributions"
#_id: "9977"
#_source: array:18 [
"id" => "9977"
"slug" => "the-association-between-firms-public-finance-issues-and-earnings-management"
"yearMonth" => "2003-12"
"year" => "2003"
"title" => "The association between firm's public finance issues and earnings management"
"description" => "GODFREY, J. et KOH, P.S. (2003). The association between firm's public finance issues and earnings management. <i>Accounting Research Journal</i>, 16(2), pp. 102-117."
"authors" => array:2 [
0 => array:3 [
"name" => "KOH Ping-Sheng"
"bid" => "B00703612"
"slug" => "koh-ping-sheng"
]
1 => array:1 [
"name" => "GODFREY J."
]
]
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24 => Essec\Faculty\Model\Contribution {#6240
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