Luc Paugam

HEC Paris — France

Business, Management and Accounting · Social Sciences

18h-index1.6kcitations86works0.72yr avg
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Research Topics

Auditing, Earnings Management, Governance(56), Corporate Finance and Governance(34), Financial Reporting and Valuation Research(25), Financial Markets and Investment Strategies(19), Accounting and Organizational Management(11)

Publications86 total

Investors’ Quantitative Disclosure: Target Prices by Short Sellers
European Accounting Review·2025
Rent extraction amid borrowers’ adversity: evidence from activist short sellers’ attacks
European Finance Review·2025
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets
Accounting Organizations and Society·2025· 3 citedOpen Access
Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets
SSRN Electronic Journal·2025Open Access
Investors' Quantitative Disclosure: Target Prices by Short Sellers
SSRN Electronic Journal·2025Open Access
CSR Disclosures and Agency Frictions: Evidence from a Shift from Mandatory to Voluntary Corporate Philanthropy Disclosures
SSRN Electronic Journal·2024Open Access
Breaking incommensurability boundaries? On the production and publication of interparadigmatic research
Qualitative Research in Accounting & Management·2023· 8 cited
Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels
European Accounting Review·2023· 5 cited
Sustainability Reporting: Is Convergence Possible?
Accounting in Europe·2023· 61 cited
Some Seem to Know: Banks’ Lending Decisions After Activist Short Sellers’ Attacks
SSRN Electronic Journal·2023Open Access
Sustainability Reporting: Is Convergence Possible?
SSRN Electronic Journal·2023· 5 citedOpen Access
Vendeurs activistes et analystes financiers, des expertises antagonistes
2022Open Access
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts
Accounting Organizations and Society·2022· 24 cited
Alternative Expertise in Financial Markets: An Analysis of Due Diligence Posts on WallStreetBets
SSRN Electronic Journal·2022· 3 citedOpen Access
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study
Abacus·2021· 12 cited
« Shorteurs » activistes : comment les fonds spéculatifs jouent les justiciers sur les marchés
2021
Regulatory Arbitrage on Narrative Steroids: The Case of SPACs
SSRN Electronic Journal·2021· 3 citedOpen Access
Pessimistic Target Prices by Short Sellers
SSRN Electronic Journal·2021· 2 citedOpen Access
Disclosures about key value drivers in M&A announcement press releases: An exploratory study
SSRN Electronic Journal·2021Open Access
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers’ Rhetoric
HAL (Le Centre pour la Communication Scientifique Directe)·2020
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Frequent Co-authors

Hervé Stolowy(20), Jean‐François Casta(11), Andrei Filip(10), Gerald J. Lobo(10), Olivier Ramond(9), Yves Gendron(7), Pierre Astolfi(5), Dana Zhang(4), Henri Philippe(4), Paúl André(3), Bruno Husson(3), Alexandre Madelaine(3), Thomas Jeanjean(2), Michael H.R. Erkens(2), Jodie Moll(2), Romain Boulland(2), Alessandro Ghio(2), Rodolphe Durand(1), Lorenzo Dal Maso(1), Francesco Mazzi(1)