Anne JENY

Anne JENY
Full Professor
Ph.D. in Accounting - HEC Paris Business School
Track: Accounting
LEM Member
Education
  • 2003 : Ph.D. in Accounting, HEC Paris Business School, France
  • 1996 : Master, Audit and Finance, Accounting, University of Paris Dauphine, France
  • 1995 : Master, Economy, Finance, University of Paris Dauphine, France
Professional Experiences
Academic Experience
  • 2021 - present, Professor, IÉSEG School of Management, , France
  • 2002 - 2020, Professor, ESSEC Business School, Cergy Pontoise, France
Published Papers in Refereed Journals
  • Filip A., Hammami A., Huang Z., Jeny A., Magnan M., Moldovan R., (2021). The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP, Accounting in Europe, 18 (2) 196-217.
  • Jeny A., Moldovan R., (2021). Accounting for intangible assets - insights from meta-analysis of R&D research, Journal of Accounting Literature, Emerald insights (8 December 2021) 1-32.
  • Filip A., Hammami A., Huang Z., Jeny A., Magnan M., Moldovan R., (2021). Convergence in Motion: A Review of Fair Value Levels’ Relevance, Accounting in Europe, 18 (3) 275-294.
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  • Jeny A., Andreicovici I., Lui D., (2020). Disclosure Transparency and Disagreement Among Economic Agents: The Case of Goodwill Impairment, European Accounting Review, 29 (1) 1-26.
  • Jeny A., Paugam L., Astolfi P., (2019). The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality, Comptabilité Contrôle Audit, 25 (2) 5-53.
  • Faff R., Jeny A., Shao X., Alqahtani F., Atif M., Bialek-Jaworska A., Chen A., Duppati G., Escobar M., Finta M., Li Y., Machado M., Nishi T., Nguyen B., Noh J.-E., Reichenecker J.-A., Sakawa H., Vaportzis E., Widyawati L., Wijayana S., Wijesooriya C., Ye G., Zhou C., (2018). Pitching non-English language research: A dual-language application of the Pitching Research Framework, Journal of Accounting and Management Information Systems, 12 (2) 266-290.
  • Bouthinon-Dumas H., Jeny A., Leca B., (2018). L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale, Revue Internationale de Droit Economique, t.XXXII (4) 399.
  • Jeny A., Santacreu-Vasut E., (2017). New avenues of research to explain the rarity of females at the top of the accountancy profession, Palgrave Communications, 3 (1) 1-10.
  • Audousset-Coulier S., Jeny A., Jiang L., (2016). The Validity of Auditor Industry Specialization Measures, Auditing, A Journal of Practice and Theory, 35 (1) 139-161.
  • Jeny A., Jeanjean T., Joos P., (2011). Accounting choice and future performance: The case of R&D accounting in France, Journal of Accounting and Public Policy, 30 (2) 145-165.
  • André P., Jeny A., Dick W., Richard C., Walton P., (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger, Accounting in Europe, 6 (1) 3-24.
  • Jeny A., Jeanjean T., (2007). Levels of voluntary disclosure in IPO prospectuses: an empirical analysis, Review of Accounting and Finance, 6 (2) 131-149.
  • Jeny A., Jeanjean T., (2006). The negative impact of R&D capitalization: A value relevance approach, European Accounting Review, 15 (1) 37-61.
  • Jeny A., Jeanjean T., (2005). Pertinence de l’inscription à l’actif des frais de R&D : une étude empirique, Comptabilité Contrôle Audit, 11 (1) 5-21.
  • Jeny A., (2004). Le ratio market-to-book et la reconnaissance des immatériels ? une étude du marché français, Comptabilité Contrôle Audit, 10 (2) 99.
  • Jeny A., Stolowy H., (2001). International accounting disharmony: the case of intangibles, Accounting, Auditing & Accountability Journal, 14 (4) 477-497.
Books
  • Jeny A., Julien Onillon J., (2021) Les 12 travaux de l'analyste financier. Un récit, une enquête, une méthodologie, Pearson France, Paris.
Book Chapters
  • Jeny A., (2023), Potential impact of the digital economy on accounting: The challenge of intangible assets’ recognition, in: Handbook on Intangibles: Accounting, Reporting and Valuation.
  • Jeny A., Penalva-Icher E., Richard C., Lazega E., (2012), Banks as masters of debt, cost calculators and risk-sharing mediators: A discreet regulatory role observed in French public-private partnerships, in: Finance: The Discreet Regulator. How Financial Activities Shape and Transform the World.
  • Jeny A., André P., Dick W., Richard C., Walton P., (2009), Ne pas tuer le messager : la comptabilité dans la crise, in: Le leadership Responsable. Un allié sûr contre la crise..
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  • Jeny A., (2007), Les normes IFRS renforceront-elles la qualité de l'information comptable sur la R&D ?, in: L'Arte de l'Innovation.
  • Jeny A., (2007), Fair value and valuation models, in: The Routledge Companionships to Fair Value and Financial Reporting.