Personal resumé / Renseignements personnels DEMERENS Frédéric, PhD

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1 Name and academic title Professor of Grade held in the institution Field of expertise Teaching department Function/position held in the institution Mail, tel., fax Personal resumé / Renseignements personnels DEMERENS Frédéric, PhD Financial Accounting Financial Accounting International Accounting Entrepreneurial Finance Business Plan Restaurant and hotel management Associate Professor Tel.: +33(0) Fax: Bio institutions : ESCP-Europe : Master in Management, MS in Innovation and Entrepreneurship, MBA in Hospitality (Madrid) Ecole Supérieure Algérienne des Affaires (ESAA Alger, Algeria) : Master, executive MBA & MBA Ecole Supérieure des Affaires, Beyrouth (ESA Beyrouth, Lebanon) : executive MBA ( ) Banque de France : executive education (financial analysts) Université Paris XIII : Research Master Year & Qualification 1. Education & Qualifications / Etudes et diplômes 2011 : Ph.D. in Financial Accounting - Conservatoire National des Arts et Métiers (CNAM Paris) 2000: Research Master (Diplôme d Etudes Approfondies - D.E.A) University of Paris XII 1997: Certificat de Capacité de Formateur (Conseil Régional d Ile-de-France, formation INSEP) 1992: Master in Management (Accountancy / Finance) ESC Nice - CERAM Additional training courses Date & position held, company/organisation 2. Professional experience / Expérience professionnelle : Professor (financial management and business plan), Ecole Supérieure de Cuisine Française (School of Culinary Arts in Paris) 1994 : Rédacteur Principal - CCIP Direction Financière (Financial Department) 1993 : Assistant World Bank (Washington DC, USA) Accounting and central Accounting 3. Discipline-based scholarship / Recherche académique 3.1 Intellectual contributions / Contributions intellectuelles Peer-reviewed journals «IFRS Transition : educational issues» co-authors C. Hossfeld, A. LeManh and C. Bonnier (ESCP-Europe), Issues in Accounting

2 Education Special Issue «The transition to IFRS in the classroom», Guest Editor Professor Beverley Jackling, Victoria University, Australia forthcoming August 2012 (2 nd reviewing) Book Review Microfranchising, Jason Fairbourne, Stephen W. Gibson and W. Gibb Dyer (Ed.), (2007), in special issue on "Catalyzing International Entrepreneurship", International Journal of Entrepreneurship & Innovation, Vol 10 N 3, August PhD Dissertation in Financial Accounting: Usefulness and Comparability of Segment Information : Application to International Hotel Groups and to their Financial Analysts Conservatoire National des Arts et Métiers (CNAM Paris) : Frédéric Demerens, Pascale Delvaille (ESCP Europe), Jean- Louis Paré, Comparability of financial information and segmental reporting: an empirical study of the information disclosed by international hotel groups, IFC6, Cambridge Scholars Publishing (Forthcoming) Published communications 2011 «Détecter les manipulations financières en France : le cas d une PME cotée sur Alternext» co-author J.L. Paré (Advancia) ; Association Francophone de Comptabilité (French Accounting Association)32 e Congrès, Montpellier France May IFRS Transition : it s more than a technical issue co-authors C. Hossfeld, A. LeManh and C. Bonnier (ESCP-Europe); European Accounting Association 34th Annual Congress - Roma - Italy April Financial Analysts and Services Firms : the Case of International Hotel Groups co-authors P.Delvaille (ESCP-Europe) and J.L. Paré (Advancia); European International Business Academy 36 th Annual Congress Porto Portugal - December How Do Financial Analysts Refer to Segment Information? An Empirical Study within the International Hotel Industry (revised paper) co-author P. Delvaille (ESCP-Europe); European Accounting Association 33 rd Annual Congress Istanbul - Turkey - May «Information sectorielle : quelle place dans les rapports des analystes financiers? Une étude empirique du secteur hôtelier international» co-author P. Delvaille (ESCP-Europe) ; Association Francophone de Comptabilité (French Accounting Association) 31 e Congrès, Nice France - May Comparability of financial information and segmental reporting : an groups - Pre and post 2005 co-author P. Delvaille (ESCP-EAP); European Accounting Association (EAA) 31st Annual Congress Rotterdam Nederlands April 2008 Non published communications 2010 How Do Financial Analysts Refer to Segment Information? An Empirical Study within the International Industry co-author P. Delvaille (ESCP-Europe); American Accounting Association - International Accounting Section 16 th Annual Midyear Conference, Palm Springs, USA, January 2010

3 2008 Comparability of financial information and segmental reporting : an groups (Revised Paper) co-author P. Delvaille (ESCP-EAP); American Accounting Association - International Accounting Section 14 th Annual Midyear Conference, San Diego, USA, January Comparability of financial information and segmental reporting : an groups co-author P. Delvaille (ESCP-EAP); EIASM 4th International Workshop on Accounting and Regulation Siena, Italy, September 2007 Non-peer-reviewed journal Supervision of doctoral research Participation in PhD committees Journals reviewing Participation in the organisation of conferences & Session chair in major conferences, keynote speaker, invited speaker, discussant, organizer of round tables & symposia Research grants & awards (Working Papers, Research Seminars, Editorial board member of journals, administrative/executive board member of research associations/institutes) activities non-defined above 3.2 Research activities / Activités de recherche Discussant : 2011: Association Francophone de Comptabilité (French Accounting Association) 32 e Congrès, Montpellier France May : Association Francophone de Comptabilité 31 e Congrès (French Accounting Association), Nice France - May activities or contributions / Autres activités ou contributions. Peer reviewedjournals 4. Contributions to Practice /Recherche intéressant les praticiens d entreprise 4.1 Intellectual contributions / Contributions intellectuelles

4 Non-peer-reviewed journal 4.2 Research activities / Activités de recherche Consulting Participation in the organisation of conferences & Faculty workshop (Working Papers, Seminars, Editorial board member of journals,) activities non defined above(attending seminars, workshop, juries in professional events, representation in professional syndicates, managerial activities related to content of courses, teaching in Executive education seminars) 4.3 Activities related to practice / Activités liées au monde professionnel 4.4 activities or contributions / Autres activités ou contribution Executive Education : Accounting Manipulations (Specialized Master in Entrepreneurial Finance) Earnings Management and Financial Reporting (Financial Analysts - Banque de France) Financial Accounting (Executive Education and Exec. MBAs) Management Accounting (Exec. MBAs) 5. Learning & Pedagogical Research / Recherche pédagogique 5.1 Intellectual contributions / Contributions intellectuelles Peer-reviewed journals «IFRS Transition : educational issues» co-authors C. Hossfeld, A. LeManh and C. Bonnier (ESCP-Europe), Issues in Accounting Education Special Issue «The transition to IFRS in the classroom», Guest Editor Professor Beverley Jackling, Victoria University, Australia forthcoming August 2012 (2 nd reviewing). Non-peer-reviewed journal 5.2 Research activities / Activités de recherche Consulting 5.3 Learning & pedagogical activities /Activités pédagogiques

5 Participation in the organisation of conferences & Faculty workshop (Working Papers, Seminars, Editorial board member of journals, administrative/executive board member of pedagogical or teaching associations/ institutes, supervision of Master or MBA thesis, presentations with pedagogical content for students or faculty) 5.4 activities or contributions / Autres activités ou contributions activities non-defined above(elaboration de cours Elisa, new programmes or majors, attending seminars, ) 6. Teaching / Enseignement Courses taught Corporate entrepreneurship (Bachelor 3) Corporate Finance (Master 1) Business Plan (Master 1) Accounting Manipulations (Specialized Master) Earnings Management and Financial Reporting (Banque de France) 7. Student tutoring / Tutorats Bachelor 3 Masters Specialized Master in Entrepreneurial Finance Coordination pédagogique, coordination administrative, mission internationale 8. Service to the Institution / Missions Language skills Computer skills 9. Additional personal information / Autres renseignements personnels English Spanish Pack Office, EndNote SPSS Stata Décoré de la Médaille de la Défense Nationale Synopsis of intellectual contributions per category PRJ OIC Total Discipline based Learning & pedagogical Practice Total

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