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Evidence on the Impact of Adopting English as an External Reporting Language on Foreign Investment, Information Asymmetry, and Analyst Following

Jeanjean, Thomas - 2014

This study investigates the economic consequences of non-English speaking companies adopting English as an external reporting language. We examine a sample of companies that initiate the voluntary issuance of an annual report in English in addition to the local language annual report. To control...

Persistent link: https://www.econbiz.de/10013054359

Discussion of "the effect on financial reporting quality of an exemption from the SEC reporting requirements for foreign private issuers"

Ding, Yuan - In: The international journal of accounting : TIJA 47 (2012) 1, pp. 76-84

Persistent link: https://www.econbiz.de/10009546198

Overcoming distrust : how state-owned enterprises adapt their foreign entries to institutional pressures abroad

Meyer, Klaus; Ding, Yuan; Li, Ying; Zhang, Hua - In: Journal of international business studies : JIBS ; an … 45 (2014) 8, pp. 1005-1028

Persistent link: https://www.econbiz.de/10010496368

Diplomatic and corporate networks : bridges to foreign locations

Li, Jing; Meyer, Klaus; Zhang, Hua; Ding, Yuan - In: Journal of international business studies : JIBS ; an … 49 (2018) 6, pp. 659-683

Persistent link: https://www.econbiz.de/10011886119

Response to discussant “Convergence of Accounting Standards and Foreign Direct Investment”

Chen, Charles J. P.; Ding, Yuan; Xu, Bin - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 97-100

Persistent link: https://www.econbiz.de/10010336900

Discussion of “Convergence of Accounting Standards and Foreign Direct Investment”

Dong, Minyue - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 87-96

Persistent link: https://www.econbiz.de/10010336901

Convergence of accounting standards and foreign direct investment

Chen, Charles J. P.; Ding, Yuan; Xu, Bin - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 53-86

Persistent link: https://www.econbiz.de/10010336902

Response to the discussion of "the effect on financial reporting quality of an exemption from the SEC reporting requirements for foreign private issuers"

Gotti, Giorgio; Mastrolia, Stacy - In: The international journal of accounting : TIJA 47 (2012) 1, pp. 72-75

Persistent link: https://www.econbiz.de/10009546194

Convergence of Accounting Standards and Foreign Direct Investment

Ding, Yuan - 2014

Since the development of the eclectic paradigm by Dunning (1977; 1988; 1993), many studies have investigated different forms of location advantages that attract foreign direct investment (FDI). In this study, we consider accounting standards as a component of the institutional infrastructure of a...

Persistent link: https://www.econbiz.de/10013069063