Anne Le Manh is  currently Associate Professor in the Financial Reporting and Audit department at ESCP Europe Paris campus and Academic  Director of the Specialised master in Auditing and Consulting. She teaches financial accounting, IFRS and financial communication. She is a member of the Association Francophone de Comptabilité and of the European Accounting Association. Her current research includes the standard-setting process by the IASB and the application of IFRS by listed companies.

She is a graduate of ESSEC Business School and obtained her doctorate from the Conservatoire des Arts et Métiers (CNAM) in 2009. Before starting her academic career, she worked for an auditing firm. .

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44 publications

ESCP Impact Papers

2023

VENUTI, F., G., C. HOSSFELD, A. LE MANH

How to account for technological assets such as crypto-currencies?

ESCP Impact Papers, 2023-13-EN

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Academic Articles

2022

LE MANH, A.

Accounting policies and dividend limitation: A European Comparison

ACCOUNTING, ECONOMICS AND LAW - A CONVIVIUM

Academic Articles

2021

KOHLER, H, H., C. POCHET,C., A. LE MANH

Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry

ACCOUNTING, ORGANIZATIONS AND SOCIETY, 91

Studies & Reports

2020

LE MANH, A.

An overview of the legal bases of dividend distribution in the European Union

Autorité des Normes Comptables (ANC)

Books

2019

LE MANH, A., E. WALLISER

DCG 10 Comptabilité appofondie manuel

Foucher, 478

Chapters

2019

LE MANH, A.

Une analyse du due process dans le cadre de la normalisation comptable: le cas du comprehensive income

In: Normaliser la comptabilité des entreprises : Enjeux socio-organisationnels et jeux d'acteurs, R. Chantiri, B. Colasse (Eds) EMS Editions, Collection Lectures/Relectures

Chapters

2019

LE MANH, A., H. KOHLER

Une analyse de la participation de l'industrie des télécommunications au due process de l'IASB à l'aune de la théorie de la traduction

In: Nomaliser la comptabilité des entreprises: Enjeux socio-organisationnels et jeux d'acteurs, R. Chantiri, B. Colasse (Eds) EMS Editions, Collection Lectures/Relectures

Academic Articles

2018

KOHLER, H., A. LE MANH

Une analyse de la participation de l’industrie des télécommunications au « due process » de l’IASB à l’aune de la théorie de la traduction An analysis of the contribution of the telecommunications sector to the IASB due process with reference to actor-network theory

COMPTABILITE CONTROLE AUDIT, 24 (1), 43-79

Books

2018

LE MANH, A., E. WALLISER

DCG 10 Comptabilité approfondie, 3ème édition

Foucher, 463

Academic Articles

2017

LE MANH, A.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France

ACCOUNTING IN EUROPE, 14, Issue 1-2, 94-101

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