Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations

Anis Maaloul is Professor of Accounting and Taxation at the School of Administrative Sciences, TELUQ University of Quebec and Research associate at the CPA Canada – Accounting and Governance Research Centre at the TELFER School of Management, University of Ottawa. He is also Member of the Chartered Professional Accountants (CPA) Order of Quebec. Maaloul is particularly interested in topics related to the field of intellectual capital and intangible assets, environmental, social and governance (ESG) disclosure, corporate reputation, risk management and environmental accounting. He has published his work in academic journals such as Accounting Forum, Journal of Financial Reporting & Accounting, Journal of Intellectual Capital, and Management International. Many of Maaloul’s publications have been recognized by the high quality of their scientific contribution, notably his article published in The Journal of Intellectual Capital which was chosen as an Outstanding Paper Award Winner at the “Emerald Literati Network” Awards for Excellence in 2011. His article published in the Acounting Forum was also among the most downloaded articles from ScienceDirect in 2012 and the most cited articles from Scopus Elsevier in 2014.

Walid Ben Amar is an Associate Professor of Accounting and Executive Director of the CPA Canada – Accounting and Governance Research Centre at the TELFER School of Management of the University of Ottawa. He holds a PhD in accounting from HEC Montreal. His research interests include corporate governance, mergers and acquisitions and corporate disclosure strategies. He has published his work in academic journals such as Journal of Business Finance & Accounting, Journal of Business Ethics, British Journal of Management, Canadian Journal of Administrative Sciences, and Journal of Applied Accounting Research.

Daniel Zeghal PhD, FCPA, FCGA, is a Professor of Accounting and Finance at the TELFER School of Management, University of Ottawa, Canada. He is interested in a wide range of topics in the areas of production, communication and use of financial and accounting information. His latest work focusses on risk management, corporate governance, international accounting standards, and intangible assets. Zeghal is a very active Member of the academic community and the accounting profession. He is a Member of the editorial board of number of academic journals. In recognition for his work and his leadership in both accounting research and accounting education and for his contribution to the profession, Zeghal has won many prizes including the following: Fellow of the Certified General Accountants of Canada, Life membership of CGA-Ontario, Member of the International Who’s Who of Professionals and Who’s Who in Canadian Business. In 2008, Zeghal was named in an international search to “100 CGA’s who have made a difference” for having contributed to the excellent reputation of the profession”. Many of Zeghal publications have been identified as hottest research, he was the winner of the Alan G. Ross Award for Writing Excellence also he is the Winner of the Emerald Literati Network Awards for Excellence in 2011. In 2014, Zeghal was selected as the Recipient of the Lorna Henderson Outstanding Mentor Award in recognition of his notable contribution in monitoring and providing Carrere guidance to aid young professionals in order to build the future of the accounting profession.