![](https://neoma-bs.com/sites/default/files/uploaded_images/profs-neoma_0.png)# DE BOURMONT Marc { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://neoma-bs.com/" }, { "@type": "ListItem", "position": 2, "name": "DE\u0020BOURMONT\u0020Marc", "item": "https://neoma-bs.com/node/8391.md" } ] } - [Home](https://neoma-bs.com/) - DE BOURMONT Marc ![](/sites/default/files/styles/large/public/uploaded_images/photos_academ/916-de-bourmont-marc.jpg?itok=s28yQUsT)DE BOURMONT Marc Assistant Professor - About - Academic publications [Information Systems, Supply Chain & Decision Making](https://neoma-bs.com/departements/information-systems-supply-chain-decision-making) PhD, Management Marc de Bourmont teaches Accounting and Quantitative Methods at NEOMA Business School. He is responsible for the Quantitative Methods Course (French Track). Marc holds a PhD in Accounting (HEC Paris, 2009) and his research specializes in various areas, including Bankruptcy Prediction, Earnings Management, Normative Accounting Theories, Artificial Intelligence and the impact of the use of various methodologies in Accounting Research. The results of Marc’s research have appeared in academic publications such as International Journal of Production Research, Annals of Operations Research, Business Process Management Journal and Management Decision. ### Areas of research - Bankruptcy Prediction - Earnings Management - Normative Accounting Theories - Artificial Intelligence ## Recent academic contributions SIX, P., M. DE BOURMONT, W. CAO, F. LARMANDE, J. VERNY, "A few ratios do not tell the whole story: financial statements informativeness evolution and bankruptcy prediction" in *American Accounting Association annual conference*, 2025, Chicago, United States LARMANDE, F., M. DE BOURMONT, W. CAO, P. SIX, J. VERNY, "A few ratios do not tell the whole story: financial statements informativeness evolution and bankruptcy prediction" in *Annual conference of the European Accounting Association*, 2025 DE BOURMONT, M., W. CAO, F. LARMANDE, P. SIX, J. VERNY, "Have financial statements become less informative? Yes, and no…Evidence from the ability of a new accounting model to predict bankruptcy" in *2024 French Accounting Association Annual Conference*, 2024, Dijon, France Coauthorspresented ## Publications LÊ, N. T., M. DE BOURMONT, O. VIDAL, V. BLUM, "La perception des réformes comptables parles professionnels. Le cas de la transition vietnamienne", *La Revue des Sciences de Gestion*, September 2023, vol. 4, no. 323, pp. 35-50 SULLIVAN, Y., M. DE BOURMONT, M. DUNAWAY, "Appraisals of harms and injustice trigger an eerie feeling that decreases trust in artificial intelligence systems", *Annals of Operations Research*, January 2022, vol. 308, no. 1-2, pp. 525-548 DOI : [ 10.1007/s10479-020-03702-9 ](https://dx.doi.org/10.1007/s10479-020-03702-9) QUEIROZ, M. M., S. FOSSO WAMBA, M. DE BOURMONT, R. TELLES, "Blockchain adoption in operations and supply chain management: empirical evidence from an emerging economy", *International Journal of Production Research*, November 2021, vol. 59, no. 20, pp. 6087-6103 DOI : [ 10.1080/00207543.2020.1803511 ](https://dx.doi.org/10.1080/00207543.2020.1803511) FOSSO WAMBA, S., S.SHAHRIAR AKTER, M.DE BOURMONT, "Quality dominant logic in Big Data analytics and firm performance", *Business Process Management Journal*, June 2019, vol. 25, no. 3, pp. 512-532 DOI : [ 10.1108/bpmj-08-2017-0218 ](https://dx.doi.org/10.1108/bpmj-08-2017-0218) FOSSO WAMBA, S., S. AKTER, , L.TRINCHERA, M.DE BOURMONT, "Turning Information Quality into Firm Performance in Big Data Economy", *Management Decision*, September 2019, vol. 57, no. 8, pp. 1756-1783 DOI : [ 10.1108/MD-04-2018-0394 ](https://dx.doi.org/10.1108/MD-04-2018-0394) ## Chapters BEN ABDELAZIZ, F., S.NEIFAR, M.DE BOURMONT, "Auditing and Game Theory: A Survey" in *Multiple Criteria Decision Making in Finance Insurance and Investment*., Ed., Springer, pp. 249-272, 2015 ## Conferences LARMANDE, F., M. DE BOURMONT, W. CAO, P. SIX, J. VERNY, "A few ratios do not tell the whole story: financial statements informativeness evolution and bankruptcy prediction" in *Annual conference of the European Accounting Association*, 2025 DE BOURMONT, M., ""De l'évaluation des actifs et de la nécessité de développer des outils comptables de l'après-crise", 35ème Congrès de l'Association Francophone de Comptabilité", 2014, Lille, France DE BOURMONT, M., "La résolution d’un problème de multicolinéarité au sein des études portant sur les déterminants d’une publication volontaire d’informations" in *33ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2012, France DE BOURMONT, M., "La perception des changements comptables par les acteurs: le cas du Viêt-Nam" in *32ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2011, France DE BOURMONT, M., "Les études portant sur les déterminants d'une publication volontaire d'informations au sein des rapports annuels: l'intérêt de la réalisation d'une analyse multi-échantillons / multi-périodes" in *31ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2010, France DE BOURMONT, M., "Les études portant sur la publication volontaire d'informations au sein des rapports annuels: une contribution méthodologique" in *28ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2007, France DE BOURMONT, M., "Les études portant sur la publication volontaire d'informations au sein des rapports annuels: une contribution méthodologique" in *27ème Congrès de l'Association Française de Comptabilité (AFC)*, 2006, Tunisia ## Conference contributions SIX, P., M. DE BOURMONT, W. CAO, F. LARMANDE, J. VERNY, "A few ratios do not tell the whole story: financial statements informativeness evolution and bankruptcy prediction" in *American Accounting Association annual conference*, 2025, Chicago, United States DE BOURMONT, M., W. CAO, F. LARMANDE, P. SIX, J. VERNY, "Have financial statements become less informative? Yes, and no…Evidence from the ability of a new accounting model to predict bankruptcy" in *2024 French Accounting Association Annual Conference*, 2024, Dijon, France Coauthorspresented SIX, P., M. DE BOURMONT, W. CAO, F. LARMANDE, J. VERNY, "Bankruptcy prediction: a persistent model of cash flows based on Beaver’s theory of the reservoir" in *2023 International Conference in Finance, Banking and Accounting*, 2023, Montpellier, France COURTIER, A.-S., S.HENNERON, M.DE BOURMONT, "True and Fair view in Accounting. A new approach.", 2012, Newcastle, United Kingdom COURTIER, A.-S., S.HENNERON, M.DE BOURMONT, "Violation of law v. compliance. A cost-benefit arbitrage illustrated by the case of French tabloïds", 2011, Dublin, Ireland DE BOURMONT, M., "Disclosure and determinants studies: does the measurement of the dependent variable matter?" in *33rd Annual Congress of the European Accounting Association (EAA)*, 2010, Turkey DE BOURMONT, M., "Le cas Prevfail" in *31ème Congrès de l'Association Francophone de Comptabilité*, 2010, France DE BOURMONT, M., "Le cas Paul" in *29ème Congrès de l'Association Francophone de Comptabilité (AFC)*, 2008, France DE BOURMONT, M., "Voluntary disclosure about R&D activities: a longitudinal study" in *29th Annual Congress of the European Accounting Association (EAA)*, 2006, Ireland DE BOURMONT, M., "Les déterminants de la publication volontaire d'informations sur les activités de recherche et développement en France: une application aux sociétés du SBF 250" in *5th International Research Conference for Accounting Educators (IAAER)*, 2005, France ## Research seminars DE BOURMONT, M., "La perception des changements comptables : le cas du Viet-nam" *Séminaire de recherche du CNAM*. 2011, France DE BOURMONT, M., "La perception des changements comptables : le cas du Viet-nam" *Séminaire de recherche de Grenoble Ecole de Management*. 2011, France DE BOURMONT, M., "La résolution d'un problème de multicolinéarité au sein des études portant sur les déterminants d'une publication volontaire d'informations : proposition d'un algorithme de décision simplifié basé sur les indicateurs de Belsley, Kuh et Welsch (1980)" *Brown Bag Seminar - Pôle Finance Responsable - Rouen Business School*. 2011, Rouen, France