Corporate Financial Reporting and AnalysisS. David Young is Professor of Accounting and Control at INSEAD, based in Fontainebleau (France) and Singapore. He has been there since 1989. Professor Young holds a PhD from the University of Virginia and is both a Certified Public Accountant (USA) and a Chartered Financial Analyst. His primary areas of expertise are corporate financial reporting and value based management, with works published in a wide variety of academic and professional journals,