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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

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

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

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

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

Persistent link: https://www.econbiz.de/10009151311

Should China Keep the Present Utility Model System? A Look at the Experiences of Germany, Japan, and the United States and the Prospect in China

Ding, Yuan - 2015

Utility Model system, as a typical second tier patent system, is the tool for protecting less creative innovations in many countries. China has established this system since the year 1984. If only from the perspective of number of applications, utility model system is successful in China....

Persistent link: https://www.econbiz.de/10013036585