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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

Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries : From Stakeholder Model to Shareholder Model

Richard, Jacques - 2015

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/10012707824

Corporate fraud and managers’ behavior : evidence from the press

Cohen, Jeffrey; Ding, Yuan; Lesage, Cédric; Stolowy, Hervé - In: Journal of business ethics : JOBE 95 (2010), pp. 271-315

Persistent link: https://www.econbiz.de/10009233297

Analyst coverage, earnings management and financial development : an international study

Degeorge, François; Ding, Yuan; Jeanjean, Thomas; … - In: Journal of accounting and public policy 32 (2013) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10009695957

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

Differences between domestic accounting standards ans 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/10003463075

The role of managers' behavior in corporate fraud

Cohen, Jeffrey; Ding, Yuan; Lesage, Cédric; Stolowy, Hervé - 2008

Persistent link: https://www.econbiz.de/10003757989

Why do national GAAP differ from IAS? : the role of culture

Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - 2008

Persistent link: https://www.econbiz.de/10003715867

Observations on measuring the differences between domestic accounting standards and IAS

Nobes, Christopher - In: Journal of accounting and public policy 28 (2009) 2, pp. 148-153

Persistent link: https://www.econbiz.de/10003874552

Observations on measuring the differences between domestic accounting standards and IAS : a reply

Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - In: Journal of accounting and public policy 28 (2009) 2, pp. 154-161

Persistent link: https://www.econbiz.de/10003874554