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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

Does analyst following curb earnings management? : International evidence

Degeorge, François; Ding, Yuan; Jeanjean, Thomas; … - 2005

Persistent link: https://www.econbiz.de/10002824956

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/10010065220

Differences between domestic accounting standards and IAS: measurement, determinants and implications

Ding, Yuan; Hervé, Stolowy; Hope, Ole-Kristian; … - HEC Paris (École des Hautes Études Commerciales) - 2005

This study analyzes determinants and effects of differences between Domestic Accounting Standards (DSA) and Internationake Accounting Standards (IAS).

Persistent link: https://www.econbiz.de/10005011653

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

The role of managers’ behavior in corporate fraud

Cohen, Jeffrey; Ding, Yuan; Lesage, Cedric; Stolowy, Hervé - HEC Paris (École des Hautes Études Commerciales) - 2008

Based on anecdotal evidence from press articles covering 39 high profile alleged or acknowledged corporate fraud cases, the objective of this paper is to examine one dimension partially unexplored: the role of managers’ behavior in the commitment of the fraud.

Persistent link: https://www.econbiz.de/10005011664