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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - In: Accounting, organizations and society : an … 33 (2008) 7, pp. 718-756
Persistent link: https://www.econbiz.de/10008898109
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Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - In: Accounting, organizations and society : an … 33 (2008) 7, pp. 718-755
Persistent link: https://www.econbiz.de/10008135270
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Reply to discussion of #8220Why do national GAAP differ from IAS? The role of culture#8221
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - In: The international journal of accounting : TIJA 40 (2005) 4, pp. 359-362
Persistent link: https://www.econbiz.de/10006605858
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Why do national GAAP differ from IAS? The role of culture
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - In: The international journal of accounting : TIJA 40 (2005) 4, pp. 325-350
Persistent link: https://www.econbiz.de/10006605860
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Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
Stolowy, Hervé; Ding, Yuan - In: The international journal of accounting : TIJA 38 (2003) 2, pp. 195-214
Persistent link: https://www.econbiz.de/10006613291
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'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Abacus : a journal of accounting, finance and business … 39 (2003) 1, pp. 42-65
Persistent link: https://www.econbiz.de/10006029308
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CASES IN INTERNATIONAL ACCOUNTING -- SPECIAL ISSUE - Identifying and Coping with Balance Sheet Differences: A Comparative Analysis of U.S., Chinese, and French Oil and Gas Firms Using the "Statement of Financial Structure"
Ding, Yuan; Entwistle, Gary M.; Stolowy, Hervé - In: Issues in accounting education 22 (2007) 4, pp. 591-606
Persistent link: https://www.econbiz.de/10007887921
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Differences between domestic accounting standards and IAS: Measurement, determinants and implications
Ding, Yuan; Hope, Ole-Kristian; Jeanjean, Thomas; … - In: Journal of accounting and public policy 26 (2007) 1, pp. 1-38
Persistent link: https://www.econbiz.de/10007590470
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Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
Chavent, Marie; Ding, Yuan; Fu, Linghui; Stolowy, Hervé; … - In: European accounting review 15 (2006) 2, pp. 181-218
Persistent link: https://www.econbiz.de/10007263062
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The impact of firms' internationalization on financial statement presentation : some French evidence
Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - In: Advances in accounting : a research annual 24 (2008) 1, pp. 145-156
Persistent link: https://www.econbiz.de/10009897573