Luc Paugam

1.6k total citations
39 papers, 1.1k citations indexed

About

Luc Paugam is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Luc Paugam has authored 39 papers receiving a total of 1.1k indexed citations (citations by other indexed papers that have themselves been cited), including 31 papers in Accounting, 19 papers in Strategy and Management and 16 papers in Finance. Recurrent topics in Luc Paugam's work include Auditing, Earnings Management, Governance (30 papers), Corporate Finance and Governance (18 papers) and Financial Markets and Investment Strategies (15 papers). Luc Paugam is often cited by papers focused on Auditing, Earnings Management, Governance (30 papers), Corporate Finance and Governance (18 papers) and Financial Markets and Investment Strategies (15 papers). Luc Paugam collaborates with scholars based in France, United States and Canada. Luc Paugam's co-authors include Hervé Stolowy, Andrei Filip, Paúl André, Rodolphe Durand, Gerald J. Lobo, Thomas Jeanjean, Yves Gendron, Lorenzo Dal Maso, Francesco Mazzi and Jodie Moll and has published in prestigious journals such as Strategic Management Journal, Accounting Organizations and Society and Contemporary Accounting Research.

In The Last Decade

Luc Paugam

37 papers receiving 1.0k citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Luc Paugam France	16	686	637	217	148	114	39	1.1k
Jürgen Ernstberger Germany	17	621 0.9×	604 0.9×	244 1.1×	198 1.3×	80 0.7×	43	1.0k
Ajay Adhikari United States	15	921 1.3×	918 1.4×	336 1.5×	133 0.9×	160 1.4×	31	1.4k
Ya‐wen Yang United States	15	1000 1.5×	716 1.1×	113 0.5×	157 1.1×	129 1.1×	43	1.3k
Francesco Mazzi Italy	13	676 1.0×	896 1.4×	424 2.0×	188 1.3×	71 0.6×	27	1.2k
Laura Sierra‐García Spain	14	514 0.7×	688 1.1×	323 1.5×	60 0.4×	97 0.9×	38	1.1k
Dulacha G. Barako Australia	10	1.2k 1.7×	954 1.5×	225 1.0×	121 0.8×	74 0.6×	16	1.5k
Rasoul H. Tondkar United States	12	825 1.2×	838 1.3×	313 1.4×	111 0.8×	156 1.4×	21	1.2k
Isabel Lourenço Portugal	15	653 1.0×	793 1.2×	358 1.6×	97 0.7×	59 0.5×	80	1.2k
Jill Hooks New Zealand	13	465 0.7×	542 0.9×	234 1.1×	75 0.5×	136 1.2×	31	904
Hafiza Aishah Hashim Malaysia	21	905 1.3×	622 1.0×	215 1.0×	110 0.7×	38 0.3×	87	1.3k

Countries citing papers authored by Luc Paugam

Since Specialization

Citations

This map shows the geographic impact of Luc Paugam's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Luc Paugam with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Luc Paugam more than expected).

Fields of papers citing papers by Luc Paugam

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Luc Paugam. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Luc Paugam. The network helps show where Luc Paugam may publish in the future.

Co-authorship network of co-authors of Luc Paugam

This figure shows the co-authorship network connecting the top 25 collaborators of Luc Paugam. A scholar is included among the top collaborators of Luc Paugam based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Luc Paugam. Luc Paugam is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Gendron, Yves, et al.. (2025). Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets. Accounting Organizations and Society. 114. 101588–101588.

Stolowy, Hervé & Luc Paugam. (2023). Sustainability Reporting: Is Convergence Possible?. SSRN Electronic Journal. 3 indexed citations

Gendron, Yves, Luc Paugam, & Hervé Stolowy. (2023). Breaking incommensurability boundaries? On the production and publication of interparadigmatic research. Qualitative Research in Accounting & Management. 20(5). 675–694. 7 indexed citations

Filip, Andrei, et al.. (2023). Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels. European Accounting Review. 34(1). 123–151. 3 indexed citations

Stolowy, Hervé & Luc Paugam. (2023). Sustainability Reporting: Is Convergence Possible?. Accounting in Europe. 20(2). 139–165. 37 indexed citations

Stolowy, Hervé, Luc Paugam, & Yves Gendron. (2022). Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts. Accounting Organizations and Society. 100. 101334–101334. 13 indexed citations

Paugam, Luc, et al.. (2021). Pessimistic Target Prices by Short Sellers. SSRN Electronic Journal. 2 indexed citations

Filip, Andrei, Gerald J. Lobo, & Luc Paugam. (2020). Managerial discretion to delay the recognition of goodwill impairment: The role of enforcement. Journal of Business Finance & Accounting. 48(1-2). 36–69. 17 indexed citations

Durand, Rodolphe, Luc Paugam, & Hervé Stolowy. (2019). Do investors actually value sustainability indices? Replication, development, and new evidence on CSR visibility. Strategic Management Journal. 40(9). 1471–1490. 140 indexed citations

10.

Jeny, Anne, et al.. (2019). The usefulness of intangible assets’ disclosure for financial analysts. Insights from Purchase Price Allocation conditional on deal quality. Comptabilité - Contrôle - Audit. Tome 25(2). 5–53. 4 indexed citations

11.

Stolowy, Hervé, Yves Gendron, Jodie Moll, & Luc Paugam. (2018). Building the Legitimacy of Whistleblowers: A Multi-Case Discourse Analysis. SSRN Electronic Journal. 1 indexed citations

12.

Stolowy, Hervé, Yves Gendron, Jodie Moll, & Luc Paugam. (2018). Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis. Contemporary Accounting Research. 36(1). 7–49. 33 indexed citations

13.

Stolowy, Hervé & Luc Paugam. (2018). The expansion of non-financial reporting: an exploratory study. Accounting and Business Research. 48(5). 525–548. 224 indexed citations

14.

André, Paúl, Andrei Filip, & Luc Paugam. (2016). Examining the Patterns of Goodwill Impairments in Europe and the US. Accounting in Europe. 13(3). 329–352. 42 indexed citations

15.

Paugam, Luc, et al.. (2014). Assessing Joint Audit Efficiency: Evidence from Impairment-Testing Disclosures. Base Institutionnelle de Recherche de l'université Paris-Dauphine (BIRD) (University Paris-Dauphine). 3 indexed citations

16.

Paugam, Luc, et al.. (2014). Effect of Impairment‐Testing Disclosures on the Cost of Equity Capital. Journal of Business Finance & Accounting. 42(5-6). 583–618. 31 indexed citations

17.

Paugam, Luc, et al.. (2014). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital. SSRN Electronic Journal. 9 indexed citations

18.

Paugam, Luc, et al.. (2013). Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures. RePEc: Research Papers in Economics. 16(1). 1–23. 1 indexed citations

19.

André, Paúl, Andrei Filip, & Luc Paugam. (2013). Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe. SSRN Electronic Journal. 6 indexed citations

20.

Paugam, Luc, Jonathan Deborde, Évelyne Goubert, et al.. (2013). Comportement électrochimique des structures métalliques en condition de variations environnementales en zone estuarienne. Matériaux & Techniques. 101(5-6). 505–505. 1 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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