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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/10008700109
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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) 7/8, pp. 718-755
Persistent link: https://www.econbiz.de/10003787221
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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 - 2007
Persistent link: https://www.econbiz.de/10003595979
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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Stolowy, Hervé; Richard, Jacques; Ding, Yuan - Université Paris-Dauphine (Paris IX) - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10011074616
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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; Stolowy, Hervé; Richard, Jacques - HEC Paris (École des Hautes Études Commerciales) - 2007
The objective of this paper is to illustrate that the change in shareholders’ attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. This study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10005011549
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Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
DING, Yuan; JEANJEAN, Thomas; STOLOWY, Hervé - HEC Paris (École des Hautes Études Commerciales) - 2005
Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen the impact of...
Persistent link: https://www.econbiz.de/10005011638
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Disclosure and determinants studies : an extension using the divisive clustering method (DIV)
DING, Yuan; STOLOWY, Hervé; FU, Linghui; WANG, Huiwen - HEC Paris (École des Hautes Études Commerciales) - 2004
The objective of this paper is to introduce a divisive (descendant) clustering method which splits the sample into homogeneous sub-groups corresponding to disclosure patterns (or profiles), for clearer determination of the financial characteristics of each group. This methodology is illustrated...
Persistent link: https://www.econbiz.de/10005057418
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" CAPITALISATION " DES FRAIS DE R&D EN FRANCE : DETERMINANTS ET PERTINENCE
Ding, Yuan; Stolowy, Hervé - HAL - 2003
Selon les règles comptables françaises, les sociétés ont la possibilité de " capitaliser " leurs frais de R&D sous certaines conditions. En analysant les rapports annuels 2000 des sociétés non financières appartenant à l'indice SBF 250, nous avons tenté de comprendre pourquoi certaines...
Persistent link: https://www.econbiz.de/10008923071
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LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS : UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999
Stolowy, Hervé; Ding, Yuan - HAL - 2002
Les groupes français ont la possibilité de se référer aux normes internationales ou américaines pour leur consolidation. L'objectif de cette recherche est d'étudier les choix effectués par les 100 plus grandes sociétés françaises au cours des quinze dernières années (1985-1999)....
Persistent link: https://www.econbiz.de/10008924933
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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 - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311