- Research,
Thomas ESTIENNE, PhD student in Financial Accounting
Magellan research center- iaelyon since September 2022
Theme: “The decisive factors of the accounting choices made by French groups listed on Euronext Growth in the preparation of consolidated financial statements in compliance with the ANC regulation 2020-01”.
Thomas Estienne
Thomas ESTIENNE, PhD student in Management, Lyon University, Jean Moulin Lyon 3 University, iaelyon School of Management, Magellan research center.
Thomas was introduced to research during his Master’s degree in accountancy controlling and auditing (iaelyon School of Management, class of 2022), for which he has developed a real interest. Aiming at doing a PhD and in parallel to his initial academic studies, he took the course “construction of a research project in management”.
His PhD is related to financial accounting and is based on the exploratory work of his final year of Master’s thesis. The purpose of this study is to ascertain the decisive factors of the accounting choices made by French groups listed on Euronext Growth in the preparation of consolidated financial statements in compliance with the ANC regulation 2020-01. Based on the positive accounting theory, this thesis project aims to:
Thomas was introduced to research during his Master’s degree in accountancy controlling and auditing (iaelyon School of Management, class of 2022), for which he has developed a real interest. Aiming at doing a PhD and in parallel to his initial academic studies, he took the course “construction of a research project in management”.
His PhD is related to financial accounting and is based on the exploratory work of his final year of Master’s thesis. The purpose of this study is to ascertain the decisive factors of the accounting choices made by French groups listed on Euronext Growth in the preparation of consolidated financial statements in compliance with the ANC regulation 2020-01. Based on the positive accounting theory, this thesis project aims to:
- Explain the success of the French consolidation regulation facing the famous IFRS standards.
- Highlight the need to keep these normalizations independent from each other.
- Provide a decision-making tool for the accounts’ preparers in terms of frame of reference.