Details about Yuan Ding

Access statistics for papers by Yuan Ding.

Last updated 2014-11-13. Update your information in the RePEc Author Service.

Short-id: pdi408

Working Papers

2013

1. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
   Post-Print, HAL View citations (2)

2009

2. An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
   Post-Print, HAL

2008

3. The role of managers’ behavior in corporate fraud
   HEC Research Papers Series, HEC Paris View citations (2)
4. Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
   Post-Print, HAL View citations (27)
   Also in HEC Research Papers Series, HEC Paris (2007) View citations (3)
   See also Journal Article Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model, Accounting, Organizations and Society, Elsevier (2008) View citations (28) (2008)

2007

5. LES SYSTEMES DE CALCUL DES COUTS DANS LES ENTREPRISES CHINOISES: UNE ETUDE EXPLORATOIRE
   Post-Print, HAL

2005

6. Differences between domestic accounting standards and IAS: measurement, determinants and implications
   HEC Research Papers Series, HEC Paris View citations (7)
   See also Journal Article Differences between domestic accounting standards and IAS: Measurement, determinants and implications, Journal of Accounting and Public Policy, Elsevier (2007) View citations (137) (2007)
7. Does Analyst Following Curb Earnings Management?
   HEC Research Papers Series, HEC Paris View citations (3)
8. Searching for the accounting features of capitalism: an illustration with the economic transition process in China
   HEC Research Papers Series, HEC Paris View citations (3)
9. Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
   HEC Research Papers Series, HEC Paris

2004

10. Disclosure and determinants studies: an extension using the divisive clustering method (DIV)
    HEC Research Papers Series, HEC Paris View citations (6)
    See also Journal Article Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV), European Accounting Review, Taylor & Francis Journals (2006) View citations (42) (2006)

2003

11. " CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE
    Post-Print, HAL View citations (9)
12. Income statements "by nature" and analysis of company performance: an application of US airlines companies
    HEC Research Papers Series, HEC Paris
13. International differences in R&D disclosure practices: evidence in a French and Canadian context
    HEC Research Papers Series, HEC Paris View citations (2)
14. R&D Productivty: an International Study
    HEC Research Papers Series, HEC Paris View citations (1)

2002

15. LA REFERENCE A DES NORMES " ALTERNATIVES " PAR LES GRANDS GROUPES FRANÇAIS: UNE ETUDE EMPIRIQUE SUR LA PERIODE 1985-1999
    Post-Print, HAL

2001

16. L'INTERNATIONALISATION DE LA PRESENTATION DES ETATS FINANCIERS DES SOCIETES FRANÇAISES: UNE ETUDE EMPIRIQUE LONGITUDINALE
    Post-Print, HAL

2000

17. Accounting Education in France and its Comparison with Chinese One
    HEC Research Papers Series, HEC Paris
18. LES FACTEURS DE RISQUE HYPOTHEQUANT LA REUSSITE DE LA REFORME COMPTABLE EN CHINE
    Post-Print, HAL

Journal Articles

2014

1. Convergence of accounting standards and foreign direct investment
   The International Journal of Accounting, 2014, 49, (1), 53-86 View citations (23)
2. Overcoming distrust: How state-owned enterprises adapt their foreign entries to institutional pressures abroad
   Journal of International Business Studies, 2014, 45, (8), 1005-1028 View citations (157)

2010

3. Corporate Fraud and Managers’ Behavior: Evidence from the Press
   Journal of Business Ethics, 2010, 95, (2), 271-315 View citations (49)
4. Foreign vs. domestic listing: An entrepreneurial decision
   Journal of Business Venturing, 2010, 25, (2), 175-191 View citations (12)
5. High-level politically connected firms, corruption, and analyst forecast accuracy around the world
   Journal of International Business Studies, 2010, 41, (9), 1505-1524 View citations (113)

2009

6. Observations on measuring the differences between domestic accounting standards and IAS: A reply
   Journal of Accounting and Public Policy, 2009, 28, (2), 154-161 View citations (7)

2008

7. Implementation of IFRS in a regulated market
   Journal of Accounting and Public Policy, 2008, 27, (6), 474-479 View citations (29)
8. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
   Accounting, Organizations and Society, 2008, 33, (7-8), 718-755 View citations (28)
   See also Working Paper Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model, Post-Print (2008) View citations (27) (2008)

2007

9. Differences between domestic accounting standards and IAS: Measurement, determinants and implications
   Journal of Accounting and Public Policy, 2007, 26, (1), 1-38 View citations (137)
   See also Working Paper Differences between domestic accounting standards and IAS: measurement, determinants and implications, HEC Research Papers Series (2005) View citations (7) (2005)
10. Lee Radebaugh, Sidney J. Gray and Ervin L. Black, International Accounting and Multinational Enterprises (6th edition), John Wiley & Sons, Hoboken, NJ, USA (2006) xiv + 506 pages, US $123.95, [pound sign]86.50, [euro]123.50, ISBN-13: 978-0-471-65269-4, ISBN-10: 0-471-65269-5
    The International Journal of Accounting, 2007, 42, (3), 337-340
11. Private vs State Ownership and Earnings Management: evidence from Chinese listed companies
    Corporate Governance: An International Review, 2007, 15, (2), 223-238 View citations (112)
12. R&D productivity: an exploratory international study
    Review of Accounting and Finance, 2007, 6, (1), 86-101 View citations (16)

2006

13. Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
    European Accounting Review, 2006, 15, (2), 181-218 View citations (42)
    See also Working Paper Disclosure and determinants studies: an extension using the divisive clustering method (DIV), HEC Research Papers Series (2004) View citations (6) (2004)

2005

14. Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"
    The International Journal of Accounting, 2005, 40, (4), 359-362 View citations (57)
15. Why do national GAAP differ from IAS? The role of culture
    The International Journal of Accounting, 2005, 40, (4), 325-350 View citations (62)

2004

16. Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
    Revue Finance Contrôle Stratégie, 2004, 7, (4), 87-106 View citations (3)

2003

17. Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
    Revue Finance Contrôle Stratégie, 2003, 6, (1), 39-62 View citations (12)
18. Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
    The International Journal of Accounting, 2003, 38, (2), 195-213 View citations (2)
19. ‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups
    Abacus, 2003, 39, (1), 42-65 View citations (4)