Yves MARD

Yves MARD is a University Professor at IAE Clermont Auvergne - School of Management, part of the University of Clermont Auvergne in France. His research focuses on financial accounting, management of accounting results of listed French companies, corporate governance, audit, and financial analysts. He serves on the Board of Directors of both the French-speaking Accounting Association (AFC) and the International Academic Association of Governance (AAIG).

Professor MARD's research interests span several key areas in accounting and finance. His work primarily examines how dividend policy affects earnings quality, with a recent focus on the curvilinear relationship between these variables. He has extensively studied earnings management practices, particularly around management changes and in different ownership structures. His research on auditor perception of corporate excess cash holdings provides valuable insights into the French context of corporate governance and audit regulation. MARD's work bridges theoretical accounting frameworks with practical financial reporting issues faced by French companies.

His recent publications demonstrate a consistent focus on earnings quality, corporate governance mechanisms, and the interplay between financial reporting and market perceptions. MARD frequently collaborates with researchers like Ghassen Allani and Sylvain Marsat, producing work that contributes significantly to both French and international accounting literature. His research often employs sophisticated methodologies to analyze large datasets of French-listed companies, providing context-specific insights that complement broader international studies.

Professor MARD has received recognition through his leadership roles in major accounting associations. His position on the Board of Directors of the French-speaking Accounting Association (AFC) and the International Academic Association of Governance (AAIG) demonstrates his standing in the academic community. While specific awards aren't detailed in the available information, his extensive publication record speaks to the quality and impact of his research.

Though specific details about his advising activities aren't provided in the available information, his long publication history suggests he has likely mentored numerous graduate students throughout his career. His research collaborations indicate strong connections with both national and international scholars in the field of accounting and corporate governance.