Affiliate Professor, Ph.D.
Department of Economics & Finance
Contact
lescaffre@monaco.edu
.
Research interests
Accounting and financial standards (IFRS, Basel 3, Solvency 2).
Financial regulation and financial compliance within complex financial transactions.
Financial reporting and financial market behavior.
Accounting and financial auditing.
ESG and Sustainability, Standardization of Environmental, Social, and Governance Information.
Main Publications
- “Converting to the Matrix Approach to the Flow Statement: The Advantages of the Adour Methanization Case Study,” Revue de Recherche et des cas en Sciences de gestion, No. 26, January 2025.
- “IFRS Standards and the Relevance of Accounting Information,” Revue Française de Comptabilité, No. 573, March 2023
- “Productive Flexibility and Gap Analysis: The Time Dimension,” in coll., Revue Internationale des Sciences de Gestion, Vol. 5, No. 4, December 2022
- “Blockchain and the Accounting Profession: Triple-Entry Accounting, a New Conceptual Framework?” », Revue Française de Comptabilité, No. 568, October – 2022
- “The need for applied research in auditing, accounting and control has (perhaps) never been greater”, in coll., ACCRA, No. 10, January – 2021
- “ACCRA recognized as an emerging journal by the FNEGE”, in coll., ACCRA, No. 7, January – 2020
- “One year of the ACCRA journal”, in coll., ACCRA, No. 4, January – 2019
- “The accounting treatment of provisions for expected losses applicable to trade receivables under IFRS 9”, Revue Française de Comptabilité, No. 528, February – 2019
- “Promoting the best research, Creating a link between researchers and professionals”, in coll., ACCRA, No. 1, January – 2018
- “The fight against money laundering and the due diligence of the accounting professional: the case of the auditor between doubt and suspicion,” Revue Fiscal du Patrimoine, No. 4, April 2015
- “Comparing the value relevance of earnings and book value in IFRS and GAAP standards,” (in coll.), Bankers, Market and Investors – 2011.
- “Analysis of the impact of IFRS standards on estimating the risk of default of listed groups,” Accounting, Control, Audit, thematic issue, December 2007.
- “Fair value measurement: a new accounting model” (in coll.), “Accounting, Control, and Audit,” Volume 5, Vol. 2 – 1999