Documentary research in Finance and Accounting Find your way through the labyrinth electronic resources summary Monographs, databases, French and Anglo-Saxon journals, search engines, degsrècso acts , not official texts, work of accounting firms, financial and accounting organizations, research and professional research, directories of financial press and erinstersepets, etc. are the different possibilities of academic and non-academic resources in efi in accounting. Our job is to id establish a typology easy to use by h ntanc ifieenrtet to the researcher or the professional in Finance and / or Accounting. Keywords Research, Finance, Accounting, Internet, Docuta mtieonn, Bibliography. 1 S OMMATIIR ATRE E CONTENTS ................................................. .................................................. ........... 2 Introduction ................................................. .................................................. ............ 3 1 Academic documentary resources .............................................. ........... 3 1.1 Books and theses ....................................... ..................................... 4 1.2 French reviews ............................................ ......................................... 5 1.3 Anglo-Saxon reviews ......................................... .................................. 7 1.4 Publications of research centers ............................................ ........ 9 1.5 Acts of congresses and colloquies .................................... .................... 11 2 Non-academic documentary resources ............................................ ... 13 2.1 The work of financial and accounting bodies ............................... 13 2.2 The work of professional associations ............................................. 15 2.3 Regulatory texts ............................................ ................................ 16 2.4 Financial and accounting watch ............................................. .................... 17 2.5 The economic and financial data of companies ........................... 19 3 Financial information analysis databases and software 20 3.1 Databases in Finance and Comptaéb.i.li.t ................................. 21 3.2 Analysis software used in FinanceC accounting ....................... 23 4 Sources of funding for research work ...................................... 26 4.1 Doctoral and postdoctoral fellowships in a Fnince and Accounting ...... 26 4.2 Directories of funded thesis proposals ... 4.3 Other sources of funding ............................................. ................ 27 Conclusion................................................. .................................................. ............. 28 Appendices …………………………………………………………………………… ..29 Bibliographical references ................ .................................................. ................. 37 2 congresses or theses. Some belio databases but this is unfortunately not always the case. esgrb aiphiques are free to access and free, When an individual asks for his way, it is impossible for him to know beforehand where he is going. In the same way, the interrogation of a guideectero nique requires having carefully considered the subject and having determined a series of cqluéisc words, a language is established for the database used. It is then up to the researcher to choose to define his subject in order to avoid any illegal research. had . ti We will present below the five types of academic documentary resources: works and theses (1.1), French-language journals (1.2), Anglo-Saxon journals, (1le.3s) publications from research centers (1.4) and of conferences (1.5). 1.1 Books and theses Works and theses are rarely in ln ign full text. Some extracts from workszasse old ones are however made available on the CREFIGE edsuit (under the headingATeux origins of Gestionot). Above all, the Internet allows the Ceonmptabilité researcher to find the references of books, theses and related dissertations. àrstaonnt research topic, as well as to control the availability of these references in the bibèliq orthe closest. We have selected several sites allow partially meet these two objectives: The Central Thes File,eh shosted on the University of Paris 1a0ntN website wanders. He includes all the subjects of the theses in progress in the French professions in several disciplines including Management Sciences. It provides the possibility of researching theses thanks to several criteria: words of the title, author, per, ioddireecteur de thesis, discipline, university, ocuoeren words of the summary. This type of research allows acuhcehuerr to have knowledge of the current state of research in Accounting in France. ▪ The sitePASTEL by ParisTecehis an online library of theses soutednaunessles grandes écoles de Paris and could be considered comnmceou mplément of the Central Theses File. ParisTech was founded in 1991 and brings together au'hjouui rddouze of the most prestigious French grandes écoles. The 126 ParisTech laboratories focus on major fields of science and technology, including the sciences of economics, geeslation and society. On the PASTEL site of ParisTech, the researcher can find the research studies carried out in the laboratories of the grandes écoles, in inte text. can be downloaded. The University Documentati System(oSnotUDOC). It makes it possible to carry out bibli ographic research on the collections of French university libraries and other higher education establishments, for all types of documents (books, periodicals, dissertations, defended theses). This foéugra catalog nlie t ment location information documents sought is informed on the availability of these documents for the etperntre libraries (ILL). The PEB is a service assa urréleps libraries which allows you to locate a document using the resources of French and foreign biblioutehsèq, and to bring it to the library of his university. The consultation of the cataloguB eN-OPAL PLUS of the National Library of France is also of great interest to the researcher; in fact, the conservation of heritage documents assures the researcher of the return of works of various dates. The historian in Accounting will be very satisfied. tioe plus, there is on the site of the BNF a another interesting database: it isVS it atdtualogueCollective of Franc.eThe latter offers in a single query access to three cau taelsogfrench, namely the BN-OPALE catalog PLUS, the catalog of universita libraries (iS reUsDOC) and the catalog of old collections or municipal or specialized library premises 4 However, it appears essential for the accounting cheurcrheen to consult beforehand the socalled "reference" works, which have an essential role in the search for information. The researcher must indeed have a view of ensleem subr its research topic. Hence the interest of call outan encyclopediaor a specialized book for information p colum spletes on a subject. Collective works in Management Sciences are of great help to researchers in Accounting. They consist of a series of articles of themesvtarrèié ss and it is rare that a Management researcher does not find his "bonheunrs" cdea panel of reflections. We cannot but quote the bedside book of the researcher in Cobmilpittéa, namelyThe Encyclopedia of Accounting, Management Control and Auditingé it,developed under the direction of Colasse (2009). Ounrrapoalso consult the no less famousE sencyclopedia of Gesti, wedeveloped under the direction of Simon and Joffre (1997). It is then advisable to search Ivnitaernet in which library, the closest, these works, encyclopedias are available. 1.2 French reviews The articles also constitute a souprrcim e area for the researcher in Finance and Accounting. The items used are in gran pd ae rtie of Anglo-Saxon articles. Some journals French may interest the researcher. Cen pte nld ea s articles in these French journals are not not fully downloadable. However, dbeausxes of data allow us to obtain the references of articles from some of this usesr.eIv These are: The databaseD eELPHES, available on CD-ROM in most libraries universities (since 1980 at the Paris university library a9upDhine), which lists the main management journals (and other disnceip s) li. This database is also online, but only for the references of articlpeasrtà ir from 1998. The database established byVSthe REFIGE, Research Center in Finance and Management of Paris 9 Dauphine University, which identifies an enbsle em of Management journals. However, if this research makes it possible to collect bibliographic references at home, it does not spare the researcher from going to the library to obtain the articles which interests him. Thus, it is ipmératif to check on the website of the library pla read close, the availability of the journal. It is important to nroqtu ee libraries do not have all journals, nor of all the issues since the creation of said journals. We have integrated, in the following table, the inscippra journals of interest to a researcher in Accounting, their creation date, theirpd oinsibility in the databases mentioned previously, as well as their availability at the University library'O drleans, to the one of universityParis 9 Dauphin,eand at theLibrarye(Library of the Order of Chartered Accountants). 5 Table 1: The main French reviews enFaince etComptabili té 1 ISM 2 Title DELPHI Bibliotics Data base CREFIGE Journal title Creation date Board1 The main French journals X X X X X X Financial analysis 1969 Annales des Mines Manage and Understand 1985 Fellowship Year 1963 French finance association Audit French Journal of Internal Audit Banking & Strategy 1982 Banking and Markets + On Line 1994 Accounting and financial 1978 X bulletin CNCC bulletin 1971 X French Actuarial Bulletin COB monthly bulletin AMF review Statistical bulletin of the Ministry of Finance Quarterly bulletin of the Banque de France Quarterly bulletin of the CNC Accounting Control Audit Annual accounts of credit institutions 1996 Trades Economics and Accounting IFEC Economies and societies Cahiers de l'ISM1EA 1999 X 1984 1969 X 1947 1971 X 1970 X X X 1967 X X 1960 X X Companies and History 1967 1992 X X Expansion Management Review (Harvard) 1976 X Finance 1982 Finance Control Strategy Public Finance 1998 Gestion 2000 Management and Prospective 1985 Guide to the ratios of municipalities over 10 00t0anhtasbi 1973 Banking horizons 2001 Invest 1974 Agefi 1911 The accounting profession2the The financial review 1984 1979 The Revue du Trésor 1921 X The gallery 1985 X Financial Life French life Le Revenu français (Le Revenu) Regional Finances in… Management and MTF Finance AGEFI Money Week / La Vie Financière Option Finance 1999 Outlook 1945 Notebooks Management Science Series on order to date 1995 1986 X X X X X X 1946 X X X X X X 1978 1968 1987 1988 X 2008 1988 X X X X X was stopped in 1999. 6 Public policies and management Annual report banking commission Banque de France report Contemporary accounting research Revue Banque - Banque Magazine Revue Banque + ON LINE Financial Economics Journal 1983 Accounting law review3the Municipal finance review 1987 1936 Common market review Accounting and 1958 fiduciary review Revue Française de 1976 Comptabilité Revue Française de Finances 1955 X Publiques Revue Française de Gestion 1983 X 1975 X X Revue Française de Gestion Industrielle Statistics and financial studies 1983 X X Information Systems and Management 1996 X 1984 X 1994 1984 X X 1926 X X 1961 X 1987 X 1949 Some of the editors of these journals have a sisteonpneerl on which we of the journal and the summaries of the latest issues. X X X X X X X X X X can find a presentation regularly. 1.3 Anglo-Saxon journals A list of different English language journals Accounting and Finance (as well as the links Internet) appears on the University websiteVdateasa(Finland). Information on some journals as well as their availability in the Pieanrinse region are presented in the research notebook. of CREFIGE, n °2000-1, "The great Anglo-Saxon journalsCodm eptability," realized by Bouquin et al. (2000). This research book can be downloaded from the CREFIGE website. More and more, these journals are putting online content, summaries or even all of their articles. To facilitate research da this ns reviews, it is advisable to use a research. Indeed, there are search engines, which allow a search by keywords and access to the full text (or only summed up) of articles from several revunegslo-a saxon. We can cite the search engines:Ebsco, Emerald, Ingentat, Jstor, Kluwer On Line, LexisNexis, ScienceDirevs,tSpringe,r Swets Wise , andSynergyy. However, most of these psaoyn databases atntes. Only the databaseSévseisenceDirect is free and allows consultation of journalC s oem nptability and Management (but the list of accessible journals is far from exhaustive) p. lD use, it should be noted that there is an excellent of dataAT , Bi-Proques,t at which only a few universities are connected. The research in this database is not possible eo ,m except to subscribe on a personal basis. It is impossible for us to evoke all the income in this research notebook. We will therefore stick to the main ones (Table 2). Notsèrcersi of selection are the notoriety of the journal (CNRS, 2003, p.9), its availability in inatel text gdrans French libraries and in the most accessible databases in France. We did not succeed in obtaining the dates of availability of the journals in the esraEldm database , to know those provided free of charge by ScienceDirect, and by Ebsco, EmeraldIne gtenta (these last three are chargeable easi, sm some universities subscribe to it). 3 The accounting law review disappeared in 1997. 7 Emerald Ingenta Ebsco Science Engines research edirect BU Dauphine T Tiittrre edde ellatat rre evvuue e seFinance and accounting Creation date Table 2: The main Anglo-Saxon journals Abacus Accountancy 965,972 Accounting and Finance 979,993 998,998 Accounting Education 992 997 997 X Accounting Forum 971 972 999 999 X Accounting and Business Research Accounting, 970 982 Auditing and Accountability Journal Accounting, 987 988 988 988 X Business and Financial History Accounting 990 990 997,997 Horizons 987 Accounting, Management and Information Technologies 991,991 Accounting, Organizations and Society 976 976 995 002 995 X Accounting Review, The 926 926 X Applied Financial Economics British 991,991 Accounting Review, The 969 Contemporary Accounting Research 984 993 Critical Perspectives on Accounting 990 990 993 993 996 X European Accounting Review 992 992 997 997 X European Financial Management 995 995 995 997 Finance and Stochastics 996 997 997 004 Financial Analysts Journal, The 945 965 965 Financial Management, The Journal of the FMA 970 988 988 Financial Markets and Portfolio Management 987 005 004 International Finance 998 998 998 998 International Journal of Accounting Information S teym ss 000 000 000 000 International Journal of Accounting, The 965 983 996 996 996 X International Journal of Finance and Economics 996,996 996 International Journal of Intelligent Systemns Ai ccounting Finance and Management 992,992 997,998 Journal of Accountancy 905 966 X Journal of Accounting, Auditing and Finance 977,993 X Journal of Accounting and Economics Journal 979 979 995 002 X of Accounting Education 983 995 995 995 X Journal of Accounting and Public Policy 982 991 995 002 995 X Journal of Accounting Research Journal of 963 963 001 001 X Applied Corporate Finance Journal of 988 004 002 004 Banking & Finance 977 977 983 995 Journal of Behavioral Finance, The Journal 000 003 000 008 Business, Finance and Accounting Journal of 969 974 997 997 X Corporate Accounting and Finance Journal of 989,998 Empirical Finance 993 993 998 995 Journal of Corporate Finance 994 994 994 995 Journal of Finance 946 946 946 998 997 997 X 938 976 Journal of Financial and Quantitative Analysis X X X 995,995 991 996 993 993 995 X 000 X 966 969 Journal of Financial Economics 974 Journal of Financial Econometrics 003 Journal of Financial Intermediation 990 990 990 998 Journal of Financial Markets 998 998 998 002 974 974 995 003 003 8 Journal of Financial Services Research 987 987,997 Journal of Financial Stability 004 Journal of Futures Markets 981 981 Journal of International Accounting, Auditing ana dxTation 992 996 995 995 995 Journal of International Accounting Financial Management 004 004 981 and 989 997,997 Journal of International Financial Marketsn, stIitutions & 997 991 002 Money Journal of International Money and Finance 982 982 983 995 Journal of Monetary Economics 975 975 975 995 Journal of Money, Credit & Banking 969 969 969,007 Journal of Portfolio Management 974,002 974 Journal of Risk & Uncertainty 988 988 988,005 Management Accounting Research 990 990 993 993 996 X Mathematical Finance 991 997 995 997 Review of Accounting Studies 996 999 996 996 Review of Finance 004 004 Review of Financial Economics Review of Financial Studies, The 991 988 988 988 988 Review of Quantitative Finance and Accounting 991,991 996,996 994 991 995 Behind the screen, these guides are certainly unmistakable, but they are insufficient. In e , ffet not all journals are available depuurisda creation letter in the databases in line. Moreover, as we mentioned before edenm t, you often have to go to a library to have access to the document, donrét fléarence is provided by a database. The researcher who lives in Paris will not experience any difficulty in obtaining the documents. On the other hand, researchers living in the provinces also resort to interlibrary loan. In addition, the guides mentioned are not tiosupsondibles in free access everywhere. As we have seen, the ifsreasnçnae databases do not, to our great regret, disseminate articles online, but only referencsesardte articles, and summaries (with regard to DELPHI database). In addition, deonctuam funds ires of these databases are limits. They do not in fact integrate all the interesting blipcuations, in particular the cashdieer research. It is therefore necessary to have recourse to another. u 1.4 Publications from research centers Publications from research laboratories are often found online. There are several research centers in Finance and Accounting and it can be very enriching to visit their sites to better understand the cu we mam of researchers and their publications. We have retained in the following table lesecsen dter research that we have judged the most interesting for the FinanceCoem researcher t ptability and in particular, those putting provision on their sites their deerrecchhe documents in full text. 9 Table 3: The main eFninance and Accounting research centers Research centers Research topics Finance Accounting CERAG Edte Research Center Marketing Management Applied to Management Available information Classified publications author, medium, axis, date through Information systems and Grenoble 2 decision CEREFIA Research Laboratory ne Finance Research notebooks Finance Manuals (Extracts) Special files Reindeer Files european born Accounting Publications sorted by theme CEREG Gla Research Center estion Paris9 Dauphine CERGAM Center for Studies and ResearchGeenstion d'Aix- Finance Management accounting corporate finance Finance Human ressources Marseilles Public management System information CLAREE Finance Marketing Center Lillois d'Anayl se and on Business Development Lille 1 Accounting and management control center through Book, research notebooks, communication Research notebooks Seminars and conferences Finance Accounting Research notebooks Management control Classified publications paurteaur Internal control CRECCI Control and C Research Center International ptoam bility Bordeaux IV CREFIGE Research Center in Finance and Management International vision of Control Audit through CREGO Research Center in Management of Organizations Montpellier 2 Accounting Finance Audit Financial Research Center aenque CRIFFP Financial Engineering Research Center and Public finances born Accounting CRG Toulouse1 n qGuestion Research notebooks Research notebooks Data base Classified publications members through Extracts from old books Finance Marketing Human ressources Information system control CREFIB Thesis and Accounting Paris9 Dauphine Research Center classified Management CPVS Research Center Conferences Publications members Human ressources Classified publications Strategy and member control of research CRVS Research notebooks and reading seminars Finance Accounting Bank Research notebooks Conference proceedings, oncgrès organized by CREGO and Publications classified through members Research notebooks Currently researching Classified publications paurteaur Development Currently researching Financial accounting Management control Research notebooks Search topic Marketing Research notebooks Public finances business Finance finance Accounting Human ressources Research notebooks. 10 Strategy CRML Magellan-IAdE Research Center in Lyon Financial Accounting Financial Analysis business Finance Theses classified by author Publications classified paurteaur Corporate governance CUREGE University Research Center in Research notebooks List of publications classified and by members Innovation Tax policy Management business accountant International economy economic development and international finance Besancon Publication, research Thesis CHALLENGE Research center in finance ni ternational document of Colloquium ESCP-EAP Accounting Finance Higher school Publications Human ressources Paris classified through fields, genres and dates Marketing Strategy ESG LaboratoryFinance GREFIGE Economics Research Group Financial and Business Management Nancy2 GREGOR Research Group In Organization Management Paris1 HEC Group Risk management Asset valuation Corporate governance Research notebooks Search Directory Human ressources Research notebooks Strategy and organization Finance Marketing Proceedings of the conferences of GREFIGE Classified publications paurteaur Human ressources Research notebooks Marketing Accounting production management, Finance, Control, Law Classified publications paurteaur News from the conferences and Research notebooks Accounting international accounting Management control Publications themes Environment Finance Marketing classified through Human ressources Strategy RHYME Analysis laboratory e oft research interdisciplinary in business management Valenciennes LOG Orléanaidse Laboratory Management Orleans Finance Accounting Research notebooks Marketing and Innovation Management of SMEs PMI and entrepreneurship Management of human ressources Evolutions marketing and communication Phenomenons of the Research Papers the Publications classified through themes outsourcing Risk management The transformations organizational Very often research documents The publications of the laboratory are presented during the congresses or research conferences that we present oe nssscous. 1.5 Proceedings of congresses and colloquiums In general, conferences and colloqfuoenst the subject of a publication of acts (electronic or paper fortma) which bring together the texts tesgirals or summaries of the presentations of any 11 or part of the speakers. Their eibnliobthèque availability is not always very well monitored, but it is possible to have access to them on the ceerstain sites. academic associations. The information found on these relevant sites your the manifestations generally overlap. The sites of the associations selected in the tab 4they put off having enough information full on the conferences held in the dom deasins Management sciences. Table 4: Proceedings of conferences and colloquiums Organization Consultation acts Ordered acts Engine research Summaries No Yes No No AFC 2000- 2001 Yes No No AFFI No Yes Yes No Yes Yes Yes Yes Since 2003 No Yes Yes No No Yes Since Yes No Yes No EFMA Yes No No No ESCT No No Yes No No Since 1996 No No Association Francophone Accounting French Association Dated Frequency creation AAA American Accounting Association sweat 1916 Annual 1979 Annual 1979 Biannual 2006 Annual 1992 Annual 1977 Annual 2001 Annual deFinance AFP Association for Financial Proffesional AIMS Association International Management Strategic EAA European Accounting Association EEFS European Economics 2003 and FinanceSociety The European Financial Association Conference and colloquium 1971 Several times per year 1903 Annual 1968 Annual 1951 Annual 1989 Annual 2000 Annual From toulouse FNEGE National Foundation for teaching management Companies MFA Yes Yes No No NFA 2007-2009 Yes No No No No No Yes Midwest Finance Association Northen Finance Association SSFA-AESF Study Association social finance 12 2 Non-academic documentary resources In the first part, we presented slessoure rces academic documentaries. It is true that these resources constitute the bulk of the content used, but the analysis of non-academic resources is sometimes very useful for the exploratory study before the start of a research or to have an idea on the alicté tuacountable in order to legitimize the choice of the research problem. To have a first approach to a comleptdaobnné theme, we can, first of all, turn to the sites of compst.abD firms Overall, these sites include Numerous studies dealing with topics in Iiatec (financial crisis, financial scandals, creation of value, fair value, standards I, FR gS corporate governance, etc.). We have selected five major accounting firmsDthe esloitte ToucheTohmatsu, KPMG, Ernst & Young, Pricewaterhouse Coopeerst Salustro Reyde . lThere is, moreover, a consultancy firm èu s of Accounting and Auditing professionals , tdloa company name eB stBA, which highlights line a complete list of utpilo websites had for professionals in Accounting and Audit. Other non-academic documentary resources had roenst s presented in this part: the works financial and accounting bodies (2.1) t, reports from professional associations (2.2), official texts (2.3), financial and accounting resources (2.4) and economic and financial statements relating to records (i2.5). 2.1 The work of financial and accounting bodies The researcher in Finance and Accounting is paa rfm goose sné to take an interest in the situation of different organizations. The list of the most important organizations in a country union can be found under the heading "Useful links" ofsuCNCC website, which also contains the list of existing organizations in France. But the centadin'oersorganisms found can cause a feeling of discouragement in the researcher '(eqpurionuve not necessarily the desire to venture in this labyrinth). In the following table, we will therefore retain the most important French, international, American and English accounting bodies that we have found, in any case the most useful for researchers in Finance and Accounting. Table 5: Financial and accounting bodies Available information Organizations AMF Financial market authority BF FRANCE Bank of France CRBF Banking Regulatory Committee and Financial Presentation of the organization Regulations (directives, codes, laws, decrees) Financial decisions and information Presentation and organization of the organization Field of activities and competences Regulation and policy by field of activity Financial information (Espace entreprises, eespcahcercheurs, general public area) Presentation of the committee Mission operation 13 SFAF Société FrançaisdeesAnalysts Financial Presentation of the organization (history and acé you) bed Presentation of the profession of financial analyst Relationship with issuers and regulators Training International links and contacts FBFFederation BankingFrench CPF Centers of Professions Financial THESERCommitteeof European Seucrities Regulators Bank Cn BCE etral European Presentation of the federation Banking professions and banking news Links, banks - companies, banks - individuals Organization Activities Information and links with the Finnish professions Presentation of the organization Financial market regulations Key financial information, by country Archives and key dates Presentation and history Information on the missions of the Central Bank EUROPE European Publications and statistics EBF European BnakingFederation Presentation of the organization Activities and events Documentation and publications EFRAGEuropean Financial Reporting AdvisoryGroup IOSCO International Organization of Securities Commissions Presentation of the organization Members List of current projects Minutes of all meetings Work schedule Presentation of the organization Member countries List of current projects Forums and useful links Events Bookstore OCDE Organization for Eocnomic Cooperation andDevelopment INTERNATIONAL MFI International Monetary Fund Presentation of the organization Data by country Publications, statistics and public information for journalists, companies and associations Bookstore and libraries Presentation of the IMF IMF activities Events and news Publications WB The World Bank Presentation of the World Bank Key data by country News and projects Publications IFC InternationalFinance Corporation or National Financial Corporation (IFC) Missionot Organizationot Products and services Member countries Historye Careers Contacts BIS Bank for International Settlements Presentation of the BRI Publication and research Regulation Services and products 14 FED Presentation of the organization UNITED STATES Federal Reserve News Monetary Policy Economic data and research Publications SEVS Presentation of the organization Securities and xEchange Commsi sion Financial information on listed companies The above-mentioned accounting and financial bodies are not homogeneous geographically. This diversity allows the researcher to see a plurality of angles of approach, of various views and discussions on èum nethou a research topic. These organizations are mainly interested in issues ueascroeconomic. However, the publications carried out by these institutions always shed important light on academic issues because regulatory institutions have a not insignificant influence on the behavior of companies. 2.2 The work of professional associations The sites ofprofessional associationspscan also constitute a significant element of receherch insofar as it perceives the occupations of professionals. Some of these associations put edtodse studies online sisers. Table 6: Professional associations Available information Last name Accounting Education APDVS Association of Accounting and Management Directors ARES American Real EstateSociety AREUER American Real Estatena urban Economics Association Association for financiapl rofessionals Accounting research watch site Access to numerous summaries International accounting news Calendar of meetings and conferences Exchange of questions and thoughts Downloadable monthly newsletters Selection of some articles published in binuldle and APDC Research articles (free access to 5rnjaouux of research on wealth management) Downloadable half-yearly newsletters Meeting schedule Calendar of meetings and conferences Research papers (for a fee) News Calendar of meetings and conferences Exchange of questions and thoughts Research articles Files ASF French Association of Societies fi nancial News Files (links to maintain) News from financial departments BFINANCE Set of items available, a performing rrecchheeperformant engine is included CFA Commercialfinancial association News List of events to be varnished Files CFPC P training center Files (none for the moment) the profession 15 accounting The Chinese Finance Association Calendar of meetings and conferences Files (no files available at this time) Accountant Club Files News DFCG National Associationthese directors financial and management control News Exchange of questions and thoughts Research papers Files European Finance Association EFMA Europeanfinancial management association Chartered Accountants of France Calendar of meetings and conferences Research articles (Review of finance) Calendar of meetings and conferences List of upcoming events Research papers News Files GARP Global Association orfisk professionals International Association of nFaincial Engineers IMA Institute of management accountants The Accounting Profession List of events to be varnished Files & research articles (paid) Lists of upcoming events Downloadable quarterly newsletters Research articles (some free, certp aa inysants) List of conferences Research papers Newsletter summary List of upcoming events PRMIA Professional RiskManagers' International Association Lists of upcoming events Files & research articles (paid) SFAF French company of financial analysts News List of upcoming events Files Research article Financial Analysis Notebooks (to order) Financial Analysis Review (to order) The works carried out and / or edited by these professional associations are often very specific to the trades to which they belong and the solutions presented in these works are more oriented towards considerations than towards conceptual or theoretical reflection. These publications nonetheless represent an interesting source of documentation because they deal with topical subjects of concern to firms. 2.3 Regulatory texts The researcher interested in the field of Fineatndcee la Accounting will certainly need to return to the accounting legislative sourcesina int cf ières. Overall, the sources of law are available on the Internet. However, only the most recent texts, in other words the texts in force, are generally made available in section 7 Table 7 presents some means of online access to the various sources of accounting law. 16 Table 7: Official texts Source of law Availability of Nature of information ATCNC and om screws information city emergency CNVS PCG CRC Rules Comments Law Senate IASB surveys Draft laws Work schedule Available from1994 uax exposed accounting French Ministry of Finance Draft finance laws Information site for companies Possibility of remote declarations for companies JO Laws and Decrees Official newspaper Legal notices CNC BO Law accounting eur opean Available from 1995 Numerous parliamentary discussions Commission Europeane European directives and regulations Minutes of meetings of the contact committee and the European CRC. All the news of accounting law Paying from 1990 to 1997 Free from 1998 Full availability European Law accounting international IASB FASB accounting American framework Summary of standards (IFRS) Summary of interpretations (nIF sRIC) al Law Summary of the conceptual AICPA Exposure draft FARS EITF Exposure draft Professional code of conduct Information about the profession Full availability Full availability Full availability audit The official websites of regulatory institutions nn tats are useful for research work requiring a return to the source. Indeed, the access to the documentsinoaruigx makes it possible to avoid semantic errors induced by sources saeirceosnd or by translations. 2.4 Financial and accounting watch We have selected about twenty dielleve tools accounting and financial which are very useful for the researcher in Finance and in Comlpittéa.bI they allow the researcher to receive directly in his e-mail box the news reliable and financial. It is preferable to ourpole researcher to create a special address for these newsletters, so as not to overload their personal e-mail box. The ACTUFINANCE newsletter informs free of charge on all the news of the international financial sector. The AFC newsletter is a tool aimed at informing about the actuald ity years ago research in Management Sciences. Newsletters are also available online since 1996. 17 AGEFIis a daily electronic journal which treatel'd economy and finance at the level national and not ternational, and mainly addresses banking sectors ds'asesurance, as well as capital markets. The AIMS news aim to provide information on research work in strategic and organizational management. The AMF newsletter is a tool whose objective is to inform about new documents included on the site. On the site ofthe French Finance Association(AFFI), we can find in the “news” section various announcements of congregations. Bibliovigyis a tool for the accounting profession. sloeus seven days, subscribers receive analysis of seven selected articles. The site of theBank of Franceannounces and regularly makes available the ièdreersn publications finance and economics. It is possible to subscribe to publications alerts to receive an email when new documents are sent. be online (Monetary statistics and banking, financial statistics, ndjeonccoture surveys, the Bulletin de la Banque de France, and working documents). Dubus is a European Investment Company ofqfruei a free financial intelligence service: it contains company press releases, urnnajol of messages from dispatches, as well as several relevant information our companies in real time. InvestSide is available in English and French, providing real-time financial information. As far as current events are concerned, the sitetrarnes provides live streams of information arriving from the financial press, press releases issued by companies, market activity, commodity and currency coontatdies. The site also offers subscription to a newslettevroe yéne by e-mail. On the site of the European Data Institute nFcinièare (EUROFIDAI), a section is devoted especially to daily monitoring of financial news. The latest press articles are grouped and classified by month. The FBF newsletter (French Banking Federation) is a bulletin sm ueeln presenting'acurrent affairs of the Federation as well as current affairs in banking. The newsletter and news from the FFSA stei(French Federation of insurance companies) aim to inform about the latest news from the insurance sector as well as studies concerning cse ector. Forexpros offers to subscribe to a newsletter that allows you to receive a weekly analysis of the financial markets in the currency markets. The site also offers several real-time financial trading information feeds. The FNEGE newsletter is a monthly bulletin presenting the news of the Foundation and of the higher establishments of the Sagefrsatinçais. The INVESTSIDE news and newsletter allow you to monitor intelligent and direct financial markets with more than 300 fliunxfodrm stock market ations. MINEFEis the official website of the Ministry of Economy, sdfe inances and employment. This site gives information concerning the economy, finance ... and the strategy giacroeconomic ministry. The Transatlantic Stock ExchangeNYSE Euronext allows the consultation of a newsletter on stock market activity in the “Euronexmt./co Individual investor / Publications / Newsletters” section. The newsletter and news from the "Internet tax on taxation"have for aim to update tax news and research articles in this area. Six-Telekurs, formerly FinInfo, is also a fdéerernéce site. It offers paid services, but also free financial information and monitoring tools. In category 18 "Stock market", we can follow the activity of the marketscreate alerts by email. There is also a news section, and several indicateduersmarché. The Vernimmen letter is a reference in the field of veillencfiinèare. Subscription to this monthly newsletter allows you to receive n da elsysaes on current issues, as well as criticisms of researchers in finance. The up-to-date financial and accounting watch documents for users who want to update their knowledge of legislation and regulations, as well as new practices adopted following the changes. etgivi es and / or regulations. The public dees c watch documents mainly composed of practitioners, business leaders and teachers. inskills 2.5 The economic and financial data of A researcher in finance or accounting may need economic and financial data on companies to conduct seasutxra . v He can find many resources allowing him to collect tellensnédeos. Business directories are an essential resource. Indeed, they include accounting and financial information on companies. In addition, they mention the coordinates ofee companies, which can be useful in contact directly to obtain informnastionon-available by other means. Moreover, the financial press can be a socuorm this additional valuable information. 2.5.1 Non-institutional sites On non-institutional sites, we find debnroem ux business directories. Among them, theKompass is generally regarded as a referee, all-rounder for industrial companies. About 2.3 million businesses are listed there. The search can be carried out by activity, by company name or by pa arrque. General information about the company, its leaders and its products are free m access to more in-depth information is paying. Among the other existing directories, we can Evsuite rorpageswhich lists 1.5 million companies (European for the most part) and gives easy access to general information. On the other hand, the siteSociete.comoffers free access to general information rat laux balance sheets simplified of the last ten years, as well as cucnèsa paying for many other resources such as financial diagnoses and analyzesseoslvdaebility. Finally, let us also point out the existence V diea Company, of the business directory ofJujournal from the Net, of Indexaandabc site, without forgetting the directory Pro Pagespublished by Pages Jaunes SA and Directory pro to pro who give free name contact details general information about them. sebsreeuntreprises as well as 2.5.2 Institutional sites Different institutional sites can be very useful. These include the sitE euridil(service provided by the INPI): the French trade register and companies gives free access to cooére surveys more than three million companies in from an RCS number, a company name, n do 'um n of a company executive or director or a brand. But access to the financial elements of the accounts is chargeable. 19 Let us also mentionlt'' Franc Business Directory,e managed by the Chambers of Commerce and Industry (CCI), which lists eo nn two million businesses. The network of CCI regularly updates this file, which assures the reliability of the information contained therein. As for the siteInfograft, managed by the Registrars of the Courts of Commelrcpee, rm i and search companies by name or SIREN number or pagr edain laughs. It gives free access to contact details of companies as well as of legal (paying) nombdroecuuxments (Kbis extracts, statutes and deeds ...) but also financial (d debtors, annual accounts, balance sheet) .s ... We should also point out the existence of the regisStrIeREIN(Identification System of the Directory of Enterprises and their Establishments) implemented acr INSEE. It lists all the companies French, whatever their legal form in their establishments. In 2009, around 7.5 million entities from the industrial, commercial and service sectors are listed in this register. Reliable general and economic information (in terms of activity, workforce, turnover, etc.) (thanks to the comparison of data with those from administrative sources) can be found there, but access is chargeable. These institutional sites represent a minnefodr'm Varied and detailed i ations relating to all listed companies or on all enterespfrria snçaises. After data identification concerning one or more companies in anallyese ch r, ercheur can consult their personal site, where very often he will be able to find recent suaenlsnr reports and accounting and financial statements. 2.5.3 The financial press The financial press frequently disseminates e asrtioclu files relating to economic life and corporate finance. The undisputed reference is the dailyLieenots Echoes, whose website allows free access to articles on economic and nfcinièare news as well as the balance sheets and profit and loss accounts of many companies (http://b.illeasneschos.fr/). More in-depth corporate financial information is available a subscription paid. The dailyThe gallery also offers free access to a large number of rtuicxleas on the news companies. Finally, let us also mention the site dLe'Expansion(on which you can find articles on economic news as well as 15,000 "savings sheets"), that of the dailyLnote World(who offers its subscribers economic and financial studies of reference (u) i, of the dailyLe Figaro (“Economy”, “Stock exchange” and “Society” sections) téasin ”if that of the weeklyLree Point (“Economy” section). The weekly websiteIeinvestand that of the weeklyLee Incomecan also provide useful information. We only quote here the titles of the press friasne. It would be interesting for the researcher to complete this list with the pressgloa-snaxonne if he works on international prombaletics or if he carries out studies comipvaersa.t 3 Databases and software for analyzing financial information We will present the ustileisnéF databases data analysis (3.2). einance and Accounting (3.1) and software 20 3.1 Databases in Finance and Accounting In the last twenty years, a new research column in finance and accounting has emerged: positive research. The development of this type of research favors empirical work based on the hypothetico-deductive approach and on a quantitative methodology. This new academic trend is based on the accounting and financial databases of companies, hence their importanro this isscante. Financial databases put at diisopnop several types of data: the prices of stocks, stock indices, bonds, commodities, interest rates and exchange rates. The choice of a base depends first of all on the nature of the data. ee ch erected. Then the difference between the different badsie spsonibles is done at the level of reprocessing performed on the data. Indeed, the data directly extracted from the markets are not automatically exploitable by clheesrchers. They require work of restructuring, readjustment and uniformisna.tio In Europe,European Institute for Financial Data (EUROFID HAVE) is an interface between suppliers of stock market data and dear ones. hSeounr's role is to collect, reprocess and then disseminate this data at a lower cost to research Cu'erss.t a mixed service unit of the CNRS, based in Grenoble, which provides quotnideisendes data and indices of the French (1977-2007), Belgian (1999-2007), Dutch (199097-2) 0 and Portuguese (from 2007) markets. A small database is also available for educational material. The transatlantic exchangeNOTeYSE-Euronext has its own deosnné distribution service NYXData. It is a commercial service which provides the cash markets data of ensedmeb to pcaurltiiers, investors and professionals. NYSE group listing places- Euronext (Paris, New-York, Brussels, Amsterdam, Liestbonne) and derivatives in London (Liffe). This service is chargeable and provides dcehm data brutes as recorded by the rating system. A wide choice of forfpaeitrs provides access to different data: live data feeds, historical data, or price ranges (bid / ask), daily and intraday transactions for different sdwell sides. You can also ask for stock market data directly from Paris (Euronext) or NewYork (NYSE) serdveicsetsatistiques: data is generally provided free of charge. researchers and students within the limit of certain volumes. Datastreamis an international stock market and interest rate database. ssn subscription and software specific extraction. This database contains pdlu'usn billion data items, one million of which are updated daily. The data is available for more than 40 years and can be downloaded in Excel. Over 60 degecshacross rates are available daily. Bond quotes are also available. Stock market data can also be obtained free of charge from suppliers such as Yahoo! Finance.However, not all data is dbislepsoneit, it lacks reliability. They are provided as an indication of the ectivity of stock markets. As for the interest rates of the zounreo, Eon can find them on the ifE Eonia. youusribor & However, among donation providers snéage misfires,Findings remains one of the most complete in terms of the number of rates hedged so..nInl e access to a hundred exchange rates against the dollar since 1950. Historical data ersiqp u can be daily, weekly, quarterly or annually. Access to interest rate bases is generally 21 free. In France, the official and reliable source elset theBank of France. She provides all the rates European rates, key rates and the structure dcerbe rates. The benchmark of hu exchange rate data isetoersiqtOANDA, a complete tool allowing a easy access to more than 150 exchange rates, to désersato iopns on currencies, as well as other services from OANDA for investors and researchers. Historical data is only available over a sliding window of 2000 days. Table 8: The sites of the finarnecsiè databases Data base Bank of France Available data Site (s www.banque-france.fr Exchange rate and interest rate. www.bloomberg.com Equities, Rates, www.crsp.com Stocks, Indices, Mutual Funds, Charts. www.datastream.com Exchange rates, bonds, stocks, Findings www.econstats.com Interest rates and Commodities. EoniaSwap www.eoniaswap.org Eonia Swap Index www.euribor.org Euribor and Eonia interest rates www.eurofidai.org Daily and intra-ddaeys equity data www.eurepo.org Refinancing rate (Repo) in the zone www.federalreserve.gov Exchange rate and interest rate. www.finra.org Shares, Options, Oligations and Mutual www.globalfinancialdata.com Actions www.euronext.com www.nyse.com Securities listed in New York, Paris, Brussels, London, Amsterdam and Lisbon. www.nyxdata.com NYSE listing data- OANDA www.oanda.com Exchange rate SIFMA www.sifma.org Interest rates and bonds. Bloomberg CRSP Datastream Euribor EUROFIDAI Europo Federal ReserveBank FINRA Global Financial Database NYSE-Euronext NYXData Yahoo! Finance Obligations, Materials premieres and broadcast information financial. clues, ... and European indices. finance.yahoo.com euro. Funds. Euronext Stock prices, indices, euttra es instruments. Some databases provide the csomapntneuels of French companies or listed companies: DIANE is a database of French origin where the researcher can find the annual accounts of French companies. To isu, you lefo s data provided by the database DIANE data sometimes show inconsistencies. requires a certain vigilance on the part of the researcher by downloading the do sncnoem eptables. Most universities and some large schools subscribe to acseett.eb WORLDSCOPE belongs to the American group REUTERS and fourensit id information about listed companies. Its reliability is higher than that of DIANE, but if the researcher is working on a Franco-French issue seIA, NE is no longer able to respond to its expectations. 22 The site ofthe Financial Markets Authority (AMF) offers free access to rich documentation (annual reports, etc.) concetrtnoauntes listed companies. Given the cost of access and the profitability of professional databases, universities and petudvie research laboratories ffn easily dispose of it. In choosing his problematic and especially its deerrech methodology che, the researcher must think very early about its needs in terms of data collection, in order to identify the laboratory that has there necessary database and which could allcirc, uoeui to suggest to his laboratory to subscribe to one of these bases. 3.2 Analysis software used in FinanceC accounting We have identified about fifteen software lisuétsi in Finance and Accounting and we are offering a presentation. For better urlee, cnt e propose an analysis grid of these software according to their level of knowledge her computer skills, difficulty use, help available, robusste eset of reliability, and frequency of saem atis day. A legend of the classification of alsna software dlyse is shown below, in the Table 9. Table 9: Classification legend of the analysis software used in Finance and Accounting Classification criteria Symbol and level Symbol and level Symbol and level 1. Level of knowledge required in beginner computer science 2. Difficulty of use weak 5. Put ea day , average almost non-existent 4. Robustness and reliability medium update regular update , , good level high average scaled down 3. Help available RATS intermediate , good level high very update License around 550 € The purpose of the RATS software is to analyze by re esgsr ion of time series. It is a tool computer useful to solve a largemm gae of problems, among which we can mention: multiple regressions and td re'asu regression variants, the likelihood maximum with GARCH, ARCH and other models, tilm 'eastion of nonlinear systems, the generalized moment methods, Logit oebt itP , rKalman filter, ARIMA models, autoregressive vectors, spectral analysis transference functions. There are some very good sources of documentation for RATS, on the site.cieolf.f SPSS , , , , License: more than 3500 € SPSS software is a statistical "package" p social sciences. It is very useful software which makes it possible to perform complex data manipulations with a limited number of instructions. Beyond luessu statistical methods, eSl PSS also allows: ANOVA, MANOVA, Discriminant + Factor + Cluster + Survival Analsy, seContingency tables, Non- analysis 23 parametric, Robustness test. This software helps to respond to more qualitative issues and offers help with regular updates. , , , , License: from 950 € STATA software integrates a complete set of statistical and graphic functions, data management and a programming language. STATA psreop uo n large number of classic functions and advanced: robust estimation methods (rséio grns on quantiles), survival analysis (Cox model with truncations and sorttieem observation spora), series analysis chronological, etc. It is very easy to use software: its language is simple and consistent. It does not require a long apprenticeship. STATA SAS , , , License from 150 € (students) to> 300 € SAS software is the most popular software eupr statistical analysis of any type of data. The handling of data is carried out in computer codes. Despite this method of interaction, SAS is not difficult to learn (3re0h of work with examples) and it offers very powerful possibilities for analyzing Ilépeesu data. t perform the same functions as SPSS and RATS, but it also gives the possibility of trale go r ial with large databases and do complex and specific analyzes. S-Plus , , , License from 400 € The S-Plus is a software which uses the language jeOcb t-oriented S, developed by laboratories AT&T. Thus, S-Plus uses the data, the fun ocntsi and models as objects, allowing much more flexiba data analysis leveqcu 'other software (with structures procedural). The flexibility of S-Plus offers the possibility of realizing natural models with the help of classical and modern methods. Beyond the traditional functions of statisetisqu descriptive and data analysis, the S-Plus can perform specific methods for inferential tsiqtaute. The software is very often used in industry because it has modules (cmoemInsightful Miner) which can perform highly relevant data analyzes. Matlab - financial module , , , License from 200 € Matlab software is also very popular, it is used in academic research and indulset.riel By relying on a drunk programming language em simple latent, this software offers a wide range of analysis functions in all areas s.aLinenew financial analysis module allows for powerful financial analyzes. In this module, implemented functions produce results such as the Sharpe ratio, profitability adjusted for pricing an annual coupon bond (most classic finance problems have solutions available in this package). Depending on the level, learning the software requires 2 to 3 months of learning. The use of Matlaebrm fart to use methods and functions specific to many other fields like: ylsaique, energetics, mechanics, etc. 24 R - Project for statistics , , , , Free, Open S ource R software is a language and an environment t being able to carry out computations and statistical graphics. The language is similar lanagage S used in the S-Plus software. He tpeu be used to carry out a wide range of functions such as linear and nonlinear modeling, classical statistical tests, analysis of time series and classificatiosn of data by data analysis methods. A strong point of R is the possibility of producing high quality graphics (ready to publish uri) p, equvent include formulas and symbols. R is widely used in the very efficient and free ecsat research world. , , , , License € 2,000 Statis software tica is recognized as the leam do inr dial in statistical analysis. It can serve of very effective tool for the research einnanf ce. The standard version Statistica propuonse e configuration whose objective is to facilitate the work of new users. The software is really easy to understand e can be interconnected with many adware traditional as well as with web services (pxaermeple, the results can be published directly on the Internet). The different modules of Stactiastpi can be used for risk analyzes: s (eg compliance with Basel II), for comparisons of V oraR to analyze data to detect possible tax or financial fraud. Statistica The Acetic suite , , , , License from € 1,200 Tropes - Text analysis software Designed for semantic classification, qualitative ll'yasnea, key word extraction thesaurus constitution, Tropes software the ideal eosuttil for document processing, market research, textual analysis of entreotiu endse questionnaires. Zoom- Semantic search engine With its natural language indexing engine, rosb oot of internet collection and its classifications semantics, Zoom is a powerful search engine designed for Electronic Document Management, Economic Intelligence e, iql'uPress analysis, Technology watch and Text Mining. Index - Posuerror semantic classification Index is a classification system designed for had Customer Relationship Management applications (CRM), Documentary Systems in na language (tO urEeM l), Knowledge Management and Economic Intelligence for large entsreepsr.i Alceste , , , , License from 175 € The Alceste software finds its applications in seociology, psychology, enqsu processing, speech analysis, marketing advice, licpitué, journalism, history, law, linguistics q, medicine, documentary research, press analysis, and in all dsom leasines where we find a large amount of text to process. The objective of quantifying a text in order to extract the strongest significant strruecstu, in order to essential nation contained in the data textual. Research has shown that cestusrte rusc are closely related to the distribution of words in a text and that this distribution is stmreant carried out at random. 25 NVivo , , , , License from 185 to 500€ NVivo software is a qualitative analysis tool that automates recurring tasks related to qualitative analysis, such as classifying, sorting and indexing information. It allows you to import, sort and analyze iaou files, videos, digital photos, Word documents, .pdf and to work with material from other languages (French, English, German, Spanish or Chinese). It is a consulting software for interview and text content analysis 4 Sources of funding for research work ee rc The objective of our research notebook is to aliedecrhercheur in his research of information within the framework of a research in Finance and / ouom enptC ability. The search for funding does part of the search for information and contributes, in another way, to "feed" asvaux of searcher. This is why it is essential for us to deal with this problem. We divide the research funding into three categories: Doctoral and Postdoctoral Fellowships in Finance and Accounting, funded scholarship proposals and other specific funding sources. 4.1 Doctoral and postdoctoral fellowships in a Fnince and Accounting First of all, we mention the main organism in Accounting and Finance. that award prizes and research grants Table 10: Doctoral and postdoctoral fellowships rasl Organizations National Research Agency Technology Ministry of Higher Education and Research Scientific Research National Center Information Where to inquire CIFRE scholarships ANRT (Doctoral scholarships) Research allowance (Doctoral grants) Doctoral scholarships MENESR CNRS Postdoctoral fellowships French embassies and consulates abroad Ambassador scholarshipsesFrance to French Embassy the foreigner Ministry of Foreign Affairs Agence Universitaire de la Francophonie Regional scholarships / Allocationsdes public collectivities Laboratory grants "Eiffel" excellence scholarships Doctoral and postdoctoral scholarships for French-speaking students Regional doctoral scholarships Doctoral scholarships MAE AUF Regional councils / Territorial communities Laboratories Directory Postdoctoral fellowships Francophone Accounting Association Doctoral scholarships AFC Beyond these organizations, the main ecoelecsomd merce (HEC Paris, ESSEC, etc.) offer doctoral scholarships. The deadline for candriedaàtuces scholarships is set by each organization or school. The application for the CIFRE scholarships seefnaictours of the year. 26 4.2 The repertoires of fincaene thesis proposals We have selected a few sites that provide a directory of funded thesis proposals. These are engines of research which favors the encounter between doctoral or post-doctoral students and recruiters. Information Organizations National Association of Doctors Guide and advice Thesis proposals Thesis proposals Science Bernard Grégory Association Guide and advice Doctoral Guild Thesis proposals Ministry of Higher Education and Rehcerche Funded thesis topics Post-doctoral research tools World's Largest Databasoef PhD doc in Europe Opportunities Where to inquire ANDES ABG GDD The Student Portal FindAPhD These sites also provide useful advice to young researchers and new doctoral students in the research of their thesis subject. 4.3 Other sources of funding In addition, there are also other funding agencies that may be of interest to researchers in Accounting and Finance. Information Organizations CETELEM Foundation National governments / foreign public Special calls for tenders Institutions Mobility grants for foreign students Regional scholarships / Public allocations Laboratory grants Ministry of Foreign Affairs National Foundation for Teaching Business Management Association Francophondee Accounting French Finance Association Charles de Gaulle Foundation The CanadianAcademicAccounting Association Regional scholarships Tenders Mobility grants Thesis prize by discipline Transversal thesis prize Prize for publication Thesis prize, grants, funding in CCA Thesis Prize in Finance Prizes and Research Grants Prizes and Grants in Accounting Where to inquire CETELEM Ministries of Education in the world Regional councils / Territorial communities Laboratories Directory MAE FNEGE AFC AFFI Fondationot CAAA CETELEM Foundation: this organization awards scholarships to students sdeiannst ciences economy management, human and social sciences, finance om ep t tability. Selection criteria depend on results of previous studies and actudeellelsa, consistency of the research project and the financial situation of the applicant. Scholarships from Governments / Public Institutions: some countries grant scholarships allowing students to do their thesis encF er.a Students can contact the Ministry 27 education of their country to obtain a ldisetse scholarships distributed by their Government or the public institution in charge of the nficneaments. The contact details of Ministries of Education around the world can be found under Unesco. Region grants / Community grants psublics: certain public authorities, mainly the regions, can offer funding or dissertation grants to research institutions on themes considered to be priroersitapiar these. Laboratory grants : research laboratories, in some areas, possibly have specific financing possibilities. Consult the website or contact them directly for more information. The laboratory data can be found on the CNRS Research Directory. Conclusion The tools mentioned should help cheeurrcsh to seek (and find) the necessary academic as well as non-academic elements. muern "your er "their work and build a path in the labyrinth of finance and accounting research. We would like to point out that this recherscthle notebook eeresult of our cross experiences. In no case, we do not claim to elaborate exhaustive research on documentary research in the field ofe Finance or Accounting. Our goal is rather to provide a guide to prevent cheurcrhnee from getting lost in the twists and turns of the Internet. By nature, this research notebook is intended to be used directly online. Thus, we are counting on your collaboration to help us keep all Internet links up to date, in order to allow the greatest number of researchers to carry out research in Finance and Accounting. 28 Appendix: Index of addresses of the mentioned sites ACADEMIC DOCUMENTARY RESOURCES WORKS AND THESES BN-OPAL PLUS http://catalogue.bnf.fr/ Collective Catalog of France http://www.ccfr.bnf.fr/ http:// CREFIGE www.crefige.dauphine.fr http:// Central theses file www.fct.u-paris10.fr/ http:// SUDOC www.sudoc.abes.fr FRENCH MAGAZINES DATA BASE DELPHI http://www.delphes-indexpresse.com http:// CREFIGE www.crefige.dauphine.fr http://buweb.univ- Orleans BU orleans.fr/ipac-cgi/ipac http://www.bu.dauphine.fr / BU Dauphine dauphine/default.asp http://www.bibliotique.com/ Bibliotics JOURNALS Financial analysis http: //www.revueanalysefinanciere.com/componenito/onp,ct om_virtue mart / Itemid, 26 / Annals of Mines http://www.annales.org/gc/tab-gc.html Bank & Strategy http://www.revue-banque.fr/ Accounting bulletin and financial http://www.efl.fr/efl/si/service/actualite/actubhctfm. Bulletin of the Bank of France http://www.banque-france.fr/fr/publications/bullne/tbi ulbdf.htm Central Bank Monthly Bulletin european http://www.banque-france.fr/fr/eurosys/europe/bc.het/m 2 Quarterly Bulletin from http: // alexandriacss.usj.edu.lb/Periodic.htm&numrec=081911146919390 Bank of France CNC quarterly bulletin http://www.minefi.gouv.fr/directions_services/CNCp otm at/ Accounting Control Audit http://www.afc-cca.com/ Trades http://www.fncc.fr/spip.php?page=520_echanges&vaord_em=recalcul Economies and Societies http://www.ismea.org/ISMEA/gestion.html http://www.info-presse.fr/ Business and History fiches/entreprises-hirseto_i1547_pro.htm http://www.affi.asso.fr/6- Finance revue- finance.htm Finance Control Strategy http://ideas.repec.org/s/dij/revfcs.html Management 2000 http: //www.gestion2000.com/revues.php?Choixm=5&PHPSESSID=286c870ac4939629e0 d49429c520b59d Banking horizons http://etudes-economique.creditagricole.com/ site/page.php?pag_id=71 29 Agefi http://www.agefi.fr/ The Financial Review http://www.cybel.fr/html/Communaute/rdf/index.html The Tribune http://www.actualite-en-ligne.com/abonnement/lab-utrnie-68686005 Financial life http://www.lavf.com Finance option http://www.optionfinance.fr Policy and management public http://www.afsp.msh-paris.fr/publi/pmp/pmp.html Bank Review http: //www.revuebank.fr/presentationRevue.do?shortcut=banque_zm AMF review http://www.amf-france.org/ http://www.aef.asso.fr/ Economics journal financial rubrique.jsp?prm=9 http://www.cybel.fr/html/ Financial review Communaute/rdf/index.html http://www.revue- Fiduciary review accounting fiduciaire.fr/ French review of accounting http: //www.expertsaccountants.fr/csoec/publications/la_rfc/la_rfc_n2_40 French review of public finances http://rffp.gerfip.org/ French review of management Science journal Management inaega http://rfg.revuesonline.com/ http://www.iseor.com/rsdg/rsdg_menu.htm ANGLO-SAXON MAGAZINES University of Vaasa LIST OF REVIEWS http://www.uwasa.fi/cgi-bin/cgiwrap/~ts/jottjour.ic?ginput_show=jottjour CREFIGE http://www.crefige.dauphine.fr/publish/2000_1.htm Ebsco DATA BASE http://www.ebsco.com/home/ Emerald http://zaccaria.emeraldinsight.com/ Ingenta http://www.ingenta.com/ Jstor http://www.jstor.org/ Kluwer on line http://journals.kluweronline.com http://www.lexis- LexisNexis nexis.com http://www.springeronline.com/sgw/cda/ Springer http://www.lib.ouhk.edu.hk/browse/ dp / v_english / b9 not_ g_e9194_1.html Swets wise synergy http://www.blackwell-synergy.com/servlet/useragefunnt?c=showHome Direct science http://www.sciencedirect.com Umi-proquest http://www.umi.com/ RESEARCH CENTERS CERAG http://cerag.org/ CEREFIA http://cerefia.eco.univ-rennes1.fr/cerefia/ CEREG http://www.dauphine.fr/cereg/ CLAREE http://claree.univ-lille1.fr/ http:// CRECCI www.iae-bordeaux.fr/ http:// CREFIGE www.crefige.dauphine.fr http:// CREGO www.univ-montp2.fr/~crego/ 30 CRG http://www.univ-tlse1.fr/iae/300-crg.html CUREGE http://sjepg.univ-fcomte.fr/ ESCP-EAP http://www.escp.fr/ GREFIGE http://www.univ-nancy2.fr/GREFIGE/ GREGOR http://gregoriae.univ-paris1.fr/ http:// HEC GROUP www.hec.fr/ RHYME http://www.univ-valenciennes.fr/IAE/ http://www.univ- LOG orleans.fr/DEG/LOG/ http://www.cerog.org/fr/ CERGAM presentation/ http: // www. ulb.ac.be/rech/inquête/unites/ CPC ULB0h7t5m. l http://centremagellan.univ-lyon3.fr/fr/ CRML finance.php http://www.defi-univ.org/ CHALLENGE CREFIB http://www.europlace-finance.com/mapping/ief.phtm m = l? 10 & r = 6 CRIFFP http://www.europlace-finance.com/mapping/ief.phtm m = l? 10 & r = 17 CRC http://crc.cnam.fr/ ESG http://cdr.esg.fr/centre-de-recherche-esg-laboratoire-finance.html EVENTS, ACTS OF CONGRESSES AND CONFERENCES AFC http://www.afc-cca.com/ AIMS http://www.strategie-aims.com/ http:// EAA www.eaa-online.org/annual/who.cfm http:// FNEGE www.fnege.net/ AAA http://aaahq.org/ ESCT http://www.esc-toulouse.com/m_articles.asp?id=212 AFFI http://www.affi.asso.fr/ SSFA-AESF http://ssfa.free.fr/ MFA http://www.midwestfinance.org/ AFP http://www.afponline.org/ EEFS http://www.eefs.eu/ EFMA http://www.efma.com/index.php/init/home/index/FR0/0/ NFA http://northernfinance.org/2008/ NON-ACADEMIC DOCUMENTARY RESOURCES WORK OF ACCOUNTING AND AUDIT FIRMS BBA http://www.bba.fr Deloitte Touche Tohmatsu http://www.deloitte.fr http://www.iasplus.com Ernst & Young http://www.ey.com KPMG http://www.kpmg.fr PWC http://www.pwc.com Salustro Reydel http://www.salustro-reydel.fr/ 31 OFFICIAL TEXTS Law accounting French CNC http://www.finances.gouv.fr/CNCompta Senate http://www.senat.fr Ministry of http://www.minefi.gouv.fr finances Newspaper official Law accounting European Law http: //www.journal-officiel.gouv.fr Commission http://europa.eu.int/comm/internal_market/accougn/tin European index_fr.htm accounting international IASB http://www.iasb.org.uk/ Law FASB http://www.fasb.org AICPA http://www.aicpa.org accounting American ORGANIZATIONS France Europe International United States AMF http://www.amf-france.org/ BF www.banque-francef CRBF http: //www.banquefrance.fr/fr/supervi/regle_bafi/comite/crbf.htm SFAF www.sfaf.com FBF www.fbf.fr/ CPF www.professionsfinancieres.com CESR www.cesr-eu.org BCE http://www.ecb.int/ecb/html/index.fr.html EBF www.fbe.be EFRAG www.efrag.org IOSCO http://www.iosco.org/ OECD http://www.ocde.org MFI http://www.imf.org WB http://www.banquemondiale.org IFC http://www.ifc.org BIS http://www.bis.org FED http://www.federalreserve.gov DRY http://www.sec.gov/ ASSOCIATIONS Accounting Education http://www.accountingeducation.com APDC http://www.apdc-france.com/ ARES http://www.aresnet.org 32 AREURA http://www.areuea.org/ Association for financial professionals http: // wwaw fp.online.org/ ASF http://www.asf-france.com/ BFINANCE http://www.bfinance.fr CFA https://www.cfa.com/ CFPC http://www.tcfaglobal.org The Chinese Finance Association http: //www.cfpc/.net Accountant Club http://www.club-comptable.com/ DFCG http://www.dfcg.com/ European Finance Association http: //www.efa-onolinrge /. EFMA http://www.efmaefm.org/ Chartered Accountants of France http: //www.expertsp- cta obmles-fr.org/ GARP http://www.garp.com/ International Association of Financial Engineers IMA The PRMIA Accounting tp: h // tiafe.org / http://www.imanet.org/ http: //www.laprofessionco tam bp com/ Profession http://prmia.org/ SFAF http://www.sfaf.com/ ACCOUNTING WATCH ACTUFINANCE http://www.actufinance.fr AFC http://www.afc-cca.com/albums/Presentation_533 AFFI www.affi.asso.fr AGEFI http://www.agefi.fr AIMS NEWS http://www.strategie-aims.com/ AMF http: //www.amf- france.org/Styles/Default/abonmt_principal.asp?=lafrng BANK OF FRANCE www.banque-france.fr BIBLIOVIGY http://www.bibliovigie.com SCHOLARSHIP www.boursorama.com DUBUS www.dubus.fr EUROFIDAI www.eurofidai.org FBF http://www.fbf.fr FFSA http://www.ffsa.fr FOREXPROS www.forexpros.fr FNEGE http://www.fnege.net/fr/index.php INVESTSIDE http://fr.investside.com/watch http:// MINEFE www.minefe.gouv.fr NYSE EURONEXT www.euronext.com INTERNET REVIEW OF SIX-TELEKURS http://www.fiscalonline.com TAXATION www.six-telekurs.fr VERNIMMEN www.vernimmen.net 33 ECONOMIC AND FINANCIAL DATA Non-institutional sites Kompass http://www.kompass.fr/ Europages http://www.europages.fr/ http:// www.societe.com/ http:// Company.com Via Company www.annuaire-entreprises.com/ Journal du Net http://societe.journaldunet.com/ Indexa http://www.indexa.fr/ ABC http://www.abc-d.fr/ PagesPro http://www.pagespro.com http:// www.bottin.fr/bottin/default.asp Directory pro to pro Institutional sites Euridile http://www.euridile.com AEF http://www.aef.cci.fr Infograft http://www.infogreffe.fr http://www.sirene.tm.fr/ MERMAID AMF http://www.amf-france.org/inetbdif/sch_cpy.aspx?gl= afnr The financial press http://www.lesechos.fr/ The echoes http://bilans.lesechos.fr/ The echoes The gallery http://www.latribune.fr/ http://www.lexpansion.com/ The Expansion The world http://www.lemonde.fr Le Figaro http://www.lefigaro.fr/ Point http://www.lepoint.fr/ Invest http://www.investir.fr Income http://www.lerevenu.com FINANCIAL ANALYSIS DATABASES AND SOFTWARE Database sites Bank of France Bloomberg CRSP Datastream insancious www.banque-france.fr www.bloomberg.com www.crsp.com www.datastream.com Findings www.econstats.com EoniaSwap www.eoniaswap.org Euribor EUROFIDAI Europo www.euribor.org www.eurofidai.org www.eurepo.org 34 Federal Reserve Bank www.federalreserve.gov FINRA www.finra.org Global Financial Database www.globalfinancialdata.com NYSE-Euronext www.euronext.com www.nyse.com NYXData www.nyxdata.com OANDA www.oanda.com SIFMA www.sifma.org Yahoo! Finance finance.yahoo.com Analysis software for finance and accounting RATS http://www.estima.com/ SPSS http://www.spss.com SAS http://www.sas.com R http://www.r-project.org/ SPAD http://spadsoft.com/ Excel http://www.microsoft.com/office S-Plus http://www.insightful.com/ http:// STATA www.stata.com Matlab http://www.mathworks.com/products/finance/ Statistica http://www.statsoft.com/ EventStudy http://www.eventstudy.com Alceste http://www.image-zafar.com Acetic Suite http://www.acetic.fr Finance research National Research Agency and http://www.anrt.asso.fr/fr/espace_cifre/offres_accu technology University Agency of La Francophonie French embassies and consulates abroad Laboratories directories Bernard Grégory Association Francophone Accounting Association French Finance Association http://www.auf.org/ http://www.expatries.diplomatie.gouv.fr/default.a http://web-ast.dsi.cnrs.fr/l3c/owa/annuaire.rech x?spSID = 12291 Hey erc http://www.abg.asso.fr/display.php?id=536&mz=1 http://www.afc-cca.com/albums/Presentation_351 http://www.affi.asso.fr/142-prix.htm National Association of Doctors of Science http://financements.andes.asso.fr/ Scientific Research National Center http://www.sg.cnrs.fr/liensutiles/bourses.htm CETELEM Foundation eil.jsp? p = 60 http://fondation.cetelem.com/ National Foundation for Education http://www.fnege.net/fr/service_etablissement.pd of Business Management hp? =1i2 35 Doctoral Guild The Student Portal http://guilde.jeunes-chercheurs.org/ http://edges.sup.adc.education.fr/portailthese/ Ministry of Higher Education ethttp: //dr.education.fr/Alloc_doc/ of research Ministry of Foreign Affairs Ministries of Education around the world http://www.diplomatie.gouv.fr/fr/actions-france_8/3 e0 educationuniversity-training_1043 / study-france-scholarships3_34 / i9ndex.html http://www.restode.cfwb.be/pgint/serveurs/minisste.hretm The Canadian Academic Accounting Association http://www.caaa.ca/Research/ResAwrd/index_en.html World's Largest Database of PhD Opportunities http://www.findaphd.com/firstmain.asp 36 R ééffé érre enot notvsvse essb biib blliio og grrat atp ph hiiq qu uess BEAUD M. 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