Corporate Finance, Financial Accounting and CSR (Corporate Social Responsibility)

This axis groups together researchers with different social science profiles who use similar tools to study questions related to companies’ financial and non-financial decisions, to corporate governance mechanisms and the mechanisms for publication of companies’ results.

More precisely, the important research questions for this axis are :

• What are the performances of the current system of corporate governance and how can the quality of governance be improved by proposing supplementary tools ?
• What is the impact of the IFRS accounting standardisation on companies ?
• How can sophisticated financial operations and products best be accounted ?

The study of companies’ non-financial performance, in particular the corporate social responsibility aspect, is another research theme in this axis.

The research interests for this theme are criteria for assessing CSR, measurement of the performance of socially responsible investments, the performance of socially responsible funds and the impact of CSR rating agencies on socially responsible investments.