ESCP Europe offers a broad range of general and specialised programmes in various subjects with a cross-cultural approach to management.
ESCP Europe's Executive Education combines top-notch knowledge with a hands-on approach across our 6 campuses and beyond.
Corporate Relations provide companies with a unique gateway into the School and its highly dynamic and very culturally diverse student body.
ESCP Europe's strong network of 45,000 alumni in over 150 countries worldwide represents more than 200 nationalities.
Frédéric Demerens is an Assistant Professor in the Financial Reporting and Audit department at ESCP Europe Paris Campus. He teaches primarily Financial Accounting, Management Accounting and Financial Business Planning in different programmes and partner campuses.
He is member of several scientific associations (American Accounting Association, European Accounting Association, Association Francophone de Comptabilité). His current research is oriented towards international financial accounting and reporting, entrepreneurial finance and financial statement fraud. Furthermore, he takes an interest in the hospitality industry.
He obtained his PhD in Management Science from the CNAM (Conservatoire National des Arts et Métiers – Paris) and graduated from CERAM Business School. He also holds a Master in Management (Research) from the University Paris XII (ESA) and a diploma of Educator in Apprenticeship (INSEP – Paris).
Quality and usefulness of financial reporting
International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, Frédéric Demerens studies the quality and the usefulness of financial reporting while new international financial reporting standards are adopted. Particularly he deals with segment information, joint ventures disclosures and goodwill and R&D reporting among European firms, especially mid-caps companies. He addresses whether financial reporting is useful for financial analysts assessing usefulness through its use and its link with forecasts’ precision.
Financial Statement Fraud
The literature frequently distinguishes between manipulations that conform to legal rules and standards and those that do not (fraud). From a legal view, accounting manipulations become fraudulent when an intentional material misstatement of the financial statements occurs. The motivations to perpetrate financial statement fraud are numerous and enhanced in times of crisis. To address the risk of fraud, anti-fraud efforts take three approaches: prevention, deterrence and detection of crime. Frédéric Demerens is working on the deterrence of fraud by the French and American regulators (AMF and SEC). He also studies the accounting schemes of financial statement fraud and the ways to elaborate ex-ante detection.
Accounting and Entrepreneurial Finance Education
Frédéric Demerens addresses the educational challenges stemming from the professional and theoretical evolutions of Accounting and the rise of Entrepreneurial Finance.