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R&D productivity: an exploratory international study
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Review of Accounting and Finance 6 (2007) February, pp. 86-101
Purpose – The objective of this exploratory paper is to investigate the impact of R&D expenditures on company performance. R&D activities play an essential role in the future economic development and financial performance of firms. Design/methodology/approach – The research design is based...
Persistent link: https://www.econbiz.de/10004987691
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'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Abacus 39 (2003) 1, pp. 42-65
Persistent link: https://www.econbiz.de/10005676869
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L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES : UNE ETUDE EMPIRIQUE LONGITUDINALE
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - HAL - 2001
Dans un contexte de développement des marchés financiers internationaux, il est intéressant de s'interroger sur l'adaptation des grands groupes français aux pratiques comptables d'origine angloaméricaine. Nous réalisons une étude sur dix ans qui porte sur les méthodes de présentation...
Persistent link: https://www.econbiz.de/10008924858
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R&D productivity : an international study
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - 2003
Persistent link: https://www.econbiz.de/10001771861
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Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Revue Finance Contrôle Stratégie 7 (2004) 4, pp. 87-106
(VF)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...
Persistent link: https://www.econbiz.de/10005111216
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R&D productivity: an exploratory international study
Ding, Yuan; Stolowy, Hervé; Tenenhaus, Michel - In: Review of accounting & finance 6 (2007) 1, pp. 86-101
Persistent link: https://www.econbiz.de/10003439193
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R&D productivity: an exploratory international study
Ding, Yuan; Tenenhaus, Michel - In: Review of Accounting and Finance 6 (2007) 1, pp. 86-101
Purpose – The objective of this exploratory paper is to investigate the impact of R&D expenditures on company performance. R&D activities play an essential role in the future economic development and financial performance of firms. Design/methodology/approach – The research design is based...
Persistent link: https://www.econbiz.de/10014989528
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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
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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
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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