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Why do national GAAP differ from IAS? : the role of culture

Ding, Yuan; Jeanjean, Thomas; Stolowy, Hervé - 2008

Persistent link: https://www.econbiz.de/10003715867

The reference to "alternative" standards by French large groups : an empirical study over the period 1985-1999

Stolowy, Hervé; Ding, Yuan - 2002

Persistent link: https://www.econbiz.de/10001681188

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

Nothing like the Enron affair could happen in France

Stolowy, Hervé - 2005

Persistent link: https://www.econbiz.de/10003122027

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

Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization

Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2008

Persistent link: https://www.econbiz.de/10003715926

Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization

Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2009

Persistent link: https://www.econbiz.de/10003826069

Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization

Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - In: Developments in the international harmonization of …, (pp. 344-364). 2004

Persistent link: https://www.econbiz.de/10002129029