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Details about Yuan Ding

Workplace:China Europe International Business School, (more information at EDIRC)

Access statistics for papers by Yuan Ding.

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

Short-id: pdi408


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Working Papers

2013

  1. Accounting for Stakeholders or Shareholders? The Case of R&D Reporting
    Post-Print, HAL Downloads

2009

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

2008

  1. The role of managers’ behavior in corporate fraud
    HEC Research Papers Series, HEC Paris View citations (1)
  2. Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
    Post-Print, HAL Downloads View citations (22)
    Also in HEC Research Papers Series, HEC Paris (2007) Downloads View citations (1)

    See also Journal Article in Accounting, Organizations and Society (2008)

2007

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

2005

  1. Differences between domestic accounting standards and IAS: measurement, determinants and implications
    HEC Research Papers Series, HEC Paris Downloads View citations (4)
    See also Journal Article in Journal of Accounting and Public Policy (2007)
  2. Does Analyst Following Curb Earnings Management?
    HEC Research Papers Series, HEC Paris Downloads View citations (2)
  3. Searching for the accounting features of capitalism: an illustration with the economic transition process in China
    HEC Research Papers Series, HEC Paris Downloads
  4. Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
    HEC Research Papers Series, HEC Paris Downloads

2004

  1. Disclosure and determinants studies: an extension using the divisive clustering method (DIV)
    HEC Research Papers Series, HEC Paris Downloads View citations (4)
    See also Journal Article in European Accounting Review (2006)

2003

  1. " CAPITALISATION " DES FRAIS DE R&D EN FRANCE: DETERMINANTS ET PERTINENCE
    Post-Print, HAL Downloads View citations (6)
  2. Income statements "by nature" and analysis of company performance: an application of US airlines companies
    HEC Research Papers Series, HEC Paris Downloads
  3. International differences in R&D disclosure practices: evidence in a French and Canadian context
    HEC Research Papers Series, HEC Paris Downloads View citations (2)
  4. R&D Productivty: an International Study
    HEC Research Papers Series, HEC Paris Downloads View citations (1)

2002

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

2001

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

2000

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

Journal Articles

2014

  1. Convergence of accounting standards and foreign direct investment
    The International Journal of Accounting, 2014, 49, (1), 53-86 Downloads View citations (12)
  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 Downloads View citations (89)

2010

  1. Corporate Fraud and Managers’ Behavior: Evidence from the Press
    Journal of Business Ethics, 2010, 95, (2), 271-315 Downloads View citations (29)
  2. Foreign vs. domestic listing: An entrepreneurial decision
    Journal of Business Venturing, 2010, 25, (2), 175-191 Downloads View citations (12)
  3. High-level politically connected firms, corruption, and analyst forecast accuracy around the world
    Journal of International Business Studies, 2010, 41, (9), 1505-1524 Downloads View citations (62)

2009

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

2008

  1. Implementation of IFRS in a regulated market
    Journal of Accounting and Public Policy, 2008, 27, (6), 474-479 Downloads View citations (19)
  2. 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 Downloads View citations (20)
    See also Working Paper (2008)

2007

  1. Differences between domestic accounting standards and IAS: Measurement, determinants and implications
    Journal of Accounting and Public Policy, 2007, 26, (1), 1-38 Downloads View citations (116)
    See also Working Paper (2005)
  2. 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 Downloads
  3. Private vs State Ownership and Earnings Management: evidence from Chinese listed companies
    Corporate Governance: An International Review, 2007, 15, (2), 223-238 Downloads View citations (75)
  4. R&D productivity: an exploratory international study
    Review of Accounting and Finance, 2007, 6, (1), 86-101 Downloads View citations (9)

2006

  1. Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
    European Accounting Review, 2006, 15, (2), 181-218 Downloads View citations (32)
    See also Working Paper (2004)

2005

  1. 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 Downloads View citations (35)
  2. Why do national GAAP differ from IAS? The role of culture
    The International Journal of Accounting, 2005, 40, (4), 325-350 Downloads View citations (53)

2004

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

2003

  1. 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 Downloads View citations (12)
  2. 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 Downloads View citations (2)
  3. ‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups
    Abacus, 2003, 39, (1), 42-65 Downloads View citations (4)
 
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