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Philémon Rakoto

Associate Professor,  Department of Accounting Studies

Philémon Rakoto

Contact information

HEC Montréal
3000, chemin de la Côte-Sainte-Catherine
Montréal (Québec)
Canada H3T 2A7

Email: philemon.rakoto@hec.ca
Phone: 514 340-6517
Secretary: 514 340-6540
Fax: 514 340-5633
Office: 5.505

Other title(s)


  • M. Sc. (sciences comptables), UQAM
  • Ph. D. (administration), HEC Montréal


  • Corporate Governance
  • Financial Reporting Quality
  • Earnings Management
  • Intangible Assets
  • Financial Performance of High-Tech Firms
  • International Financial Reporting Standards Implementation in Developing Countries

This publication selection covers the last five years.


Journal articles (5)

RAKOTO, Philémon; « Executive Equity-based Compensation, Corporate Governance and Investor Confidence in Accounting Information by Philemon Rakoto », Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics, vol. 2, no 1, 2016, p. 477-487.

RAKOTO, Philémon; « Financial Reporting Quality, Executive Stock Options and Business Ethics », GSTF Journal on Business Review, Vol. 4, no 2, Décembre 2015, p. 99-105.

RAKOTO, Philémon; « Why Some IT Firms Dispense with Executive Stock Option Award? », The Business Review Cambridge, Vol. 22, no 1, Été 2014, p. 22-27.

BOZEC, Yves, RAKOTO, Philémon; « Regroupements d'entreprises et IFRS : le cas de GlobeCom Corporation et Synthetics Inc. », Accounting Perspectives - Perspectives comptables, Vol. 13, no 2, Juin 2014, p. 159-168.

RAKOTO, Philémon; « Corporate Governance, Excessive Stock Option Compensation and Earnings Restatement: Evidence from Canada », GSTF Journal on Business Review, Vol. 2, no 1, Juillet 2012, p. 142-146.

This award and honor selection covers the last five years.

FRANCOEUR, Claude, RAKOTO, Philémon
Highly commended paper awards pour l'article intitulé : «Ownership Structure, Earnings Management and Acquiring Firm Post-Merger Market Performance: Evidence from Canada», International Journal of Managerial Finance, 2013, Emerald Literati Network, 2013

RAKOTO, Philémon
Nommé fellow, CPA, CGA

This selection of supervision activities covers the last five years.

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