Member - DUMAS Guillaume
Information
Montpellier Management
Espace Richter - Rue Vendémiaire
34 000 Montpellier
Office B432
Disciplinary Group
Guillaume DUMAS is a lecturer at Montpellier Management.
recent publications
- Bessieux-Ollier, C., Davrinche, G. and Dumas, G. (2022). L'adaptation de la communication financière face à la crse Covid-19: Le cas des résultats non GAAP. In S. Girodano-Spring and F. Villesèque-Dubus (Eds.) Reporting et Pilotage des organisations pour une société résiliente (pp 207-228). EMS editions.
- Dumas, G., DiGiacomo, A., Arnaud, Q. (2021). The granting of stock options: an effective tool to combat 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. Comptabilité-Contrôle-Audit (rang 2 CNRS), 23 (2), p. 111 - 141
- (2015) IAS 38 and development expenditure: opportunistic or informative accounting? Revue Française de Gestion (rang 3 CNRS), 41, p. 93-111.
works
functions and research
His research focuses on financial accounting, research and development, earnings management, executive compensation policy, tax evasion and audit reporting.