Member – DUMAS Guillaume
Information
Montpellier Management
Richter Space – Vendémiaire Street
34,000 Montpellier
Office B432
Disciplinary Group
Guillaume Dumas is a senior lecturer at Montpellier Management.
recent publications
- Bessieux-Ollier, C., Davrinche, G., & Dumas, G. (2022). Adapting financial communication in response to the Covid-19 crisis: The case of non-GAAP results. In S. Girodano-Spring and F. Villesèque-Dubus (Eds.)Reporting and Management of Organizations for a Resilient Society(pp. 207-228). EMS editions.
- Dumas, G., DiGiacomo, A., Arnaud, Q. (2021). The allocation of stock options: an effective tool for combating managerial short-termism in R&D? Finance Contrôle Stratégie, (NS-11). https://doi.org/10.4000/fcs.7603 (HCERES B – FNEGE 2 – CNRS 3)
- (2017). Processual earnings management: A study of R&D spending of French listed companies. Accounting-Control-Audit (CNRS rank 2), 23 (2), pp. 111–141.
- (2015) IAS 38 and development expenses: opportunistic or informative accounting? Revue Française de Gestion (CNRS rank 3), 41, pp. 93-111.
works
functions and research
His research focuses on financial accounting and the following topics: research and development, performance management, executive compensation policy, tax evasion, and audit reports.