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Accounting standard IFRS 16
The research project "Accounting standard IFRS 16" is financed by the French Accounting Standards Authority (Autorité des Normes Comptables - ANC). The objective of this project is to study the application of the “IFRS 16” Accounting Standard in France.
Research context and goal
Since 1st January 2019, the application of the IFRS 16 "Leases" substantially modified the accounting rules for leases. In addition to the operational and practical implementation challenges, companies expect various effects on their financial statements as well as on their key performance indicators (GAAP * and non-GAAP). The research project has three main objectives:
- to examine the organizational adaptations and the transitioning processes for the application of the IFRS 16,
- to develop case studies which detect factors having potential influence on companies’ choice to implement the IFRS 16, particularly during the first application phase,
- to identify which difficulties financial statements’ preparers, analysts and regulators encounter in their particular interpretation and use of the standard; and to propose potential areas for improvement.
The research will focus on the analysis of qualitative data collected from SBF 120 companies (Société des Bourses françaises). The involved researchers will understand professionals’ interpretation mechanisms of the studied standard and thus propose practical solutions for companies to optimize their accounts. The project starts in September 2019 and will be closed in December 2021.
The project is led by Sami EL OMARI, Associate professor, at Research laboratory of Accounting Management Control & Performance Management, TBS. Two other partners will participate in the project:
- Wafa KHLIF, Professor of Accounting, TBS - Barcelona Campus,
- Mohamed Taieb HAMADI, Associate professor, Toulouse School of Management (TSM) - University Toulouse 1 Capitole.
*GAAP : Generally accepted accounting principles
Contact : email@example.com
Role of COHORT (composite human robots) in the financial markets
The research project "The Effect of Machines on Man: An experimental study - COHORT", led by Debrah Meloso, a research professor at the Finance, Economics and Econometrics laboratory, received a prestigious grant from the Banque de France Foundation for research in monetary, financial and banking economics. The research focuses on the role of COHORT (composite human robots) in the financial markets.
Context and purpose of the research
Algorithms are ubiquitous in today's financial markets. Initially, their growth was related to their speed (high frequency traders). But lately intelligent algorithms named "quants" take over. The quants can be very independent: the human who deploys them yields to the quants the learning, the decisions and sometimes the very functioning of the quants. How far are humans willing to delegate? Up to what level will the quants be deployed? Are markets managed by quants easier to attack by predatory robots? This research project addresses these and other issues in COHORT by developing theories based on the results of financial laboratory experiments. The international research team is composed of:
- Elena Asparouhova, University of Utah
- Debrah Meloso, TBS
- Christine Parlor, University of California Berkeley
- Wenhao Yang, University of South Carolina
The grant will finance experiments and tests in financial laboratory. Some of these tests will be organized in Toulouse, allowing the participation of students and the TBS community. This project is scheduled from June 2019 to October 2020.
Multilingual news coverage and its impact on stock, currency, and commodity prices
Europlace Institute of Finance and the Label Louis Bachelier awarded a grant to David STOLIN, Professor at TBS, and his colleague Professor Haim KEDAR-LEVY from Ben Gurion University of the Negev in Israel for a research project entitled "Multilingual news coverage and its impact on stock, currency, and commodity prices".
The goal of this project is to investigate the impact of news coverage on the trading behavior of a wide variety of assets using a combination of previously unexamined data, cutting-edge text analytics, and a novel methodological approach. Specifically, the researchers will measure the relevance of news stories from tens of thousands of sources in multiple languages published since early-2016 to global stocks and other securities.
While there is extensive prior research on how securities trading is affected by news stories that mention them directly, most securities are rarely covered by the media, and most media stories do not reference individual securities. By contrast, this project, in collaboration with a leading natural language processing (NLP) company, seeks to examine the impact of, effectively, the totality of world news on global securities.
Accounting and evaluation of the overall performance of VSEs / SMEs
GLOMO: Global Mobility of employees
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TREASURE: Training REsearch and Applications networks to Support the Ultimate Real time high accuracy EGNSS solution
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Accounting and Carbon Strategy for SMEs
RECA: Airlines Companies' Networks
NuPPas: Personalized Nutrition for the Prevention and autonomy of Seniors
SIRIUS Chair: Space Institute for Research on Innovative Uses of Satellites
The aim of SIRIUS is to create a leading international research team in law and management in the space sector and to bring together all the necessary expertise for industrial and commercial activities in relation to space and its use in the field of law and management of space activities.
TBS concentrates on research topics defined by industry:
- Relationships with subcontractors
- Space waste removal : business models
- Analysis of funding for the space sector
- Social and economic impact of the space sector in Midi-Pyrenees
- Human Resources Management in the space sector
The duration of the Chair is 5 years from October 2013 to October 2018.
The New Management Practices research lab has received funding from the DRAC (Regional Directorate of Cultural Affairs for Midi-Pyrénées) for an exploratory study on the ways that the French National Centres for Dramatic Art performance indicators are being used.The aim is to identify the indicators that are actually used in running the institution, and examine how they are being used by the various stakeholders.
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