Daniel TAYLOR

Professor Daniel TAYLOR holds the position of Assistant Professor of Financial Reporting at IÉSEG School of Management, France, and is an Affiliate Professor at ESC Clermont Business School. He specializes in Accounting and Finance, with a focus on International Financial Reporting Standards (IFRS), banking, and financial markets. His research explores topics such as IFRS 9 adoption impacts, earnings management, and financial inclusion.

Education:

• Ph.D. in Accounting, Université Clermont Auvergne, France (2023)
• MSc Finance, IAE School of Management, Université Clermont Auvergne, France (2020)
• MSc Development Economics, School of Economics, Université Clermont Auvergne, France (2020)
• Bachelor of Commerce (B.COM), Accounting and Finance, School of Business, University of Cape Coast, Ghana (2014)

Research Interests: Professor TAYLOR’s work centers on the intersection of accounting standards, banking practices, and economic phenomena. Key areas include the adoption and implications of IFRS 9, the role of financial reporting in emerging markets, and the impact of crises (e.g., pandemics) on bank performance and earnings management.

Recent Research Trends: His publications highlight a focus on post-IFRS 9 adoption effects, pandemic-driven financial behaviors, and technological innovations like mobile money’s role in firm innovation. Recent studies also analyze negative interest rate policies and their influence on banking earnings management.

Teaching: He instructs courses in financial accounting fundamentals for the Grande Ecole (Bachelor cycle) program at IÉSEG School of Management.