moteur de recherche

ASTOLFI Pierre (Associate professor)
French  English  



Contact :

Université Paris-Est Créteil,
61 avenue du Général de Gaulle
94010 Créteil Cedex France

Pôle :

Finance and accouting p

Poste actuel et responsabilités à Paris-Est :

  • Associate Professor at the University Paris Est-Créteil (Paris)

Formation et qualification :

PhD en Sciences de gestion

Diplôme d’expertise comptable

Domaines d'enseignement, recherche et expertise :


  • IFRS
  • Financial analysis
  • Valuation

Fields of research

His primary teaching interests are in financial and international accounting. His research interests are in empirical financial accounting, where he specializes in the interactions between accounting issues and financial markets.  His main research activities currently encompass:

  • How investors and financial analysts react to Financial Statements issued under particularly complex IFRS, especially in the context of business combinations, i.e. PPAs work related to intangible assets or by application of standards dedicated to financial instruments;
  • The practice of business valuation and difficulties related to the implementation of the generally used valuation methods;
  • How the rating agencies are influenced by short term fluctuations (economic and financial cycles) and, in a subsequent way, how investors react themselves to ratings issued by agencies, i.e., in particular, whether equity investors respond differentially to credit rating actions during bull vs. bear markets.