Corinne BESSIEUX-OLLIER
Associate Professor · International Financial Reporting Standards (IFRS)
Montpellier Business SchoolAbout
Corinne Bessieux-Ollier is an Associate Professor at MBS Education since 2002, specializing in Finance & Accounting. She holds a PhD from the University of Geneva (Switzerland) and University Paris-Dauphine (France), and an HDR from the University of Clermont-Ferrand (France). Her research focuses on International Financial Reporting Standards (IFRS), human capital valuation, goodwill accounting, and intangible assets. She teaches advanced accounting courses including IFRS and oversees the CCA track and Audit specialization programs.
Her research explores critical topics like crisis-era financial communication, goodwill amortization policies, and human capital measurement. Notable contributions include analyzing impression management during the pandemic and simulating impacts of systematic goodwill depreciation. She organized a 2023 workshop on human capital at MBS.
Teaching disciplines: Financial Accounting, Advanced Accounting, IFRS Specialization. Key research themes: IFRS implementation, intangible asset valuation, corporate financial transparency, and cross-cultural accounting practices.
Awards: None explicitly listed. Advising/Grants: No students or grants listed. Active in research conferences including AFC and international governance meetings.
Contributions span French and international journals like European Accounting Review and Accounting Auditing Control. Her work bridges theoretical accounting frameworks with practical corporate challenges in global markets.
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