Display:
15 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

Research and expertise

Field of Expertise
Standard-setting
IFRS
Institutes
ESCP Sustainability Institute
SDG Sustainable Development Goals
/4_Quality_Education /5_Gender_Equality

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…

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_Education /5_Gender_Equality

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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