IDEAS home Printed from https://ideas.repec.org/f/c/pdi408.html
   My authors  Follow this author

Yuan Ding

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2013. "Accounting for Stakeholders or Shareholders? The Case of R&D Reporting," Post-Print hal-01002936, HAL.

    Cited by:

    1. Dargenidou, Christina & Jackson, Richard H.G. & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence," The British Accounting Review, Elsevier, vol. 53(4).
    2. Brasch, Annika & Eierle, Brigitte & Jarvis, Robin, 2022. "Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).

  2. Yuan Ding & Jacques Richard & Hervé Stolowy, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Post-Print halshs-00366038, HAL.

    Cited by:

    1. Marius Hasslinger & Michael Olbrich & David Rapp, 2017. "Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 31-61.
    2. Terhi Chakhovich, 2010. "The role of outcome focus within subject positions tied to shareholder value," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(4), pages 450-475, November.
    3. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    4. Yuan Ding & Thomas Jeanjean & Hervé Stolowy, 2013. "Accounting for Stakeholders or Shareholders? The Case of R&D Reporting," Post-Print hal-01002936, HAL.
    5. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    6. Marion Dieudonné, 2016. "Credit, Shares And Goodwill: A Veblenian Trinity," Working Papers hal-01264730, HAL.
    7. David Collison & Colin Dey & Gwen Hannah & Lorna Stevenson, 2010. "Anglo‐American capitalism: the role and potential role of social accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 956-981, October.
    8. Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
    9. Lambert Jerman, 2013. "La Juste Valeur : Une Comptabilite Actuarielle Pour Les Marches ... Ou Les Comptables ?," Post-Print hal-00991877, HAL.
    10. Oehr, Tim-Frederik & Zimmermann, Jochen, 2012. "Accounting and the welfare state: The missing link," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(2), pages 134-152.
    11. Tiago Cardao-Pito & João Silva Ferreira, 2018. "‘Fair Value’ accounting as the normative Fisherian phase of accounting," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 149-179, September.
    12. Dahmash, Firas N. & Durand, Robert B. & Watson, John, 2009. "The value relevance and reliability of reported goodwill and identifiable intangible assets," The British Accounting Review, Elsevier, vol. 41(2), pages 120-137.
    13. Pierre Labardin & Karine Fabre, 2011. "Entre coût historique et valeur de marché : Une histoire de la valeur comptable en France (XIXe - début XXe siècle)," Post-Print hal-00650538, HAL.
    14. Clare Roberts & Yue Wang, 2009. "Accounting harmonization and the value‐relevance of dirty surplus accounting flows," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(4), pages 340-368, October.
    15. Richard A Heiens & Leanne C. McGrath, 2012. "Assessing the Importance of Brand Equity in Health Services Marketing Through the Impact of Acquired Goodwill on Stockholder Returns," Journal of Economics and Behavioral Studies, AMH International, vol. 4(6), pages 364-370.
    16. Clémence Garcia, 2011. "A Brief History of Accounting for Goodwill in Japan and France: War, Tax and Accounting Practice," Gakushuin Economic Papers, Gakushuin University, Faculty of Economics, vol. 48(1), pages 45-64.
    17. Mathieu Floquet, 2010. "Informations Aux Actionnaires Et Informations Aux Salariés : Une Analyse Textuelle Du Rapport Annuel Et Du Rapport De L'Expert-Comptable Du Comité D'Entreprise," Post-Print hal-00481504, HAL.
    18. Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Élisabeth Walliser, 2016. "Do goodwill impairments by European firms provide useful information for investors?," Post-Print halshs-03531855, HAL.
    19. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    20. Durocher, Sylvain & Georgiou, Omiros, 2022. "Framing accounting for goodwill: Intractable controversies between users and standard setters," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    21. Runesson, Emmeli & Samani, Niuosha, 2023. "Goodwill or “No-will”: Hubris in the tone at the top," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
    22. Biondi Yuri, 2013. "Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(3), pages 141-166, June.
    23. Jaroslav Sedláček & Zuzana Křížová & Eva Hýblová, 2012. "Comparison of accounting methods for business combinations," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 315-324.
    24. Lambert Jerman, 2014. "Juste Valeur, Controle Interne Et Corporate Governance : Comment L’Information Financiere Ne Peut Pas Etre Comptable Et Transparente," Post-Print hal-01899776, HAL.
    25. Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022. "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 79-116.
    26. Charles Richard Baker, 2018. "The lack of impact of fair value accounting: a commentary on ‘“fair value” accounting as the normative Fisherian phase of accounting’," Accounting History Review, Taylor & Francis Journals, vol. 28(3), pages 191-198, September.

  3. Cohen, Jeffrey & Ding, Yuan & Lesage, Cedric & Stolowy, Hervé, 2008. "The role of managers’ behavior in corporate fraud," HEC Research Papers Series 900, HEC Paris.

    Cited by:

    1. Said, Jamaliah & Asry, Salsabila & Rafidi, Marhamah & Obaid, Rawia Rida & Alam, Md. Mahmudul, 2019. "Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers," SocArXiv wcyg4, Center for Open Science.

  4. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.

    Cited by:

    1. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
    2. Hyun Min Oh & Sam Bock Park & Jong Hyun Kim, 2020. "Do Analysts’ Cash Flow Forecasts Improve Firm Value?," IJFS, MDPI, vol. 8(4), pages 1-25, October.
    3. Justin Y. Jin, 2013. "Investor Attention and Earnings Management around the World," Accounting Perspectives, John Wiley & Sons, vol. 12(2), pages 165-187, June.

  5. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," HEC Research Papers Series 817, HEC Paris.

    Cited by:

    1. Hoskin, Keith & Macve, Richard, 2012. "Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850," LSE Research Online Documents on Economics 42583, London School of Economics and Political Science, LSE Library.
    2. Anatol MELEGA, 2022. "Evolution Of Accounting Profession In The Brics Countries," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 1-9, June.
    3. Louis Augustin-Jean, 2007. "The Social Construction of Markets in a Transitional Economy: The Example of the Sugar Industry in China," Working Papers hal-04139245, HAL.

  6. Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," HEC Research Papers Series 826, HEC Paris.

    Cited by:

    1. Md Humayun Kabir & Fawzi Laswad & Md Ainul Islam, 2010. "Impact of IFRS in New Zealand on Accounts and Earnings Quality," Australian Accounting Review, CPA Australia, vol. 20(4), pages 343-357, December.
    2. Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
    3. Holger Daske & Luzi Hail & Christian Leuz & Rodrigo Verdi, 2008. "Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1085-1142, December.
    4. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    5. Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
    6. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
    7. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    8. Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010. "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper 2010-82, Tilburg University, Center for Economic Research.
    9. Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013. "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, vol. 48(2), pages 173-217.
    10. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    11. George Iatridis & Panayotis Alexakis, 2012. "Evidence of voluntary accounting disclosures in the Athens Stock Market," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 73-92, February.
    12. Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina, 2009. "Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-28.
    13. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    14. C. Ollier Bessieux & Marie Chavent & V. Kuentz & E. Walliser, 2009. "Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France," Post-Print halshs-00458968, HAL.
    15. Denis Cormier & Samira Demaria & Pascale Lapointe-Antunes & Robert Teller, 2009. "First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence," Post-Print halshs-00441336, HAL.
    16. Iatridis, George Emmanuel, 2015. "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 113-126.
    17. Paulo Alves & Ken Peasnell & Paul Taylor, 2009. "The use of the R2 as a measure of firm-specific information: A cross-country critique," Working Papers de Gestão (Management Working Papers) 02, Católica Porto Business School, Universidade Católica Portuguesa.
    18. Jorge A. Munoz-Mendoza & Sandra M. Sepúlveda-Yelpo & Carmen L. Veloso-Ramos & Carlos L. Delgado-Fuentealba, 2019. "Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 416-428, December.
    19. Florou, Annita & Kosi, Urska & Pope, Peter F., 2017. "Are international accounting standards more credit relevant than domestic standards?," LSE Research Online Documents on Economics 68202, London School of Economics and Political Science, LSE Library.
    20. Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria, 2013. "Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 163-184, March.
    21. Vieru, Markku & Schadewitz, Hannu, 2010. "Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland," MPRA Paper 44664, University Library of Munich, Germany.
    22. Mohamed A. Elbannan, 2016. "IFRS Adoption, Legal Systems and the Voluntary Disclosure of Human Capital: Cross-country Evidence from the Banking Industry," Accounting and Finance Research, Sciedu Press, vol. 5(4), pages 1-30, November.
    23. Yu Gao, 2011. "The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 933-968, September.
    24. Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
    25. Jaggi, Bikki & Low, Pek Yee, 2011. "Joint Effect of Investor Protection and Securities Regulations on Audit Fees," The International Journal of Accounting, Elsevier, vol. 46(3), pages 241-270, September.
    26. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    27. Silva Ana Paula & Fontes Alexandra & Martins Adelaide, 2020. "Portuguese Experience With IFRS Adoption As Perceived By Auditors," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(1), pages 81-98, March.
    28. Karen Maas & Kellie Liket, 2011. "Talk the Walk: Measuring the Impact of Strategic Philanthropy," Journal of Business Ethics, Springer, vol. 100(3), pages 445-464, May.
    29. Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    30. Xiao Li & Jeffrey Ng & Walid Saffar, 2021. "Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 96-128, March.
    31. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
    32. Gilberto Loureiro & Alvaro G. Taboada, 2013. "Do Improvements in the Information Environment Affect Real Investment Decisions?," NIPE Working Papers 20/2013, NIPE - Universidade do Minho.
    33. Mirela Nichita & Carmen Turlea, 2015. "Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 1108-1108, August.
    34. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    35. Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa, 2011. "Board Monitoring and Earnings Management Pre- and Post-IFRS," The International Journal of Accounting, Elsevier, vol. 46(2), pages 205-230, June.
    36. Opare, Solomon & Houqe, Muhammad Nurul & van Zijl, Tony, 2020. "IFRS adoption and seasoned equity offering underperformance," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    37. Anna-Maija Lantto, 2014. "Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 335-356, June.
    38. van der Laan Smith, Joyce & Gouldman, Andrea L. & Tondkar, Rasoul H., 2014. "Does the adoption of IFRS affect corporate social disclosure in annual reports?," Advances in accounting, Elsevier, vol. 30(2), pages 402-412.
    39. Annita Florou & Urska Kosi & Peter F. Pope, 2017. "Are international accounting standards more credit relevant than domestic standards?," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 1-29, January.
    40. Simonelli, Felice & Caroli, Matteo Giuliano, 2013. "Harmonization of market entry regulation for the operation of air services in the European Union: A comparative survey of the implementation of Regulation (EC) no. 1008/2008 by Member States' authorit," Journal of Air Transport Management, Elsevier, vol. 27(C), pages 39-45.
    41. Luzi Hail & Ahmed Tahoun & Clare Wang, 2014. "Dividend Payouts and Information Shocks," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 403-456, May.
    42. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    43. Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
    44. Chowdhury, Reza H. & Maung, Min, 2012. "Financial market development and the effectiveness of R&D investment: Evidence from developed and emerging countries," Research in International Business and Finance, Elsevier, vol. 26(2), pages 258-272.
    45. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    46. Gilberto Loureiro & Alvaro G. Taboada, 2013. "Equity Offerings Abroad and the adoption of IFRS: A test of the Capital Markets Liability of Foreignness," NIPE Working Papers 21/2013, NIPE - Universidade do Minho.
    47. Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer, 2017. "Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 10-30.
    48. Cirstea Andreea & Cirstea Stefan & Marza Bogdan, 2015. "Consolidated Financial Statements - Ipsas Vs Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(2), pages 190-198, Februarie.
    49. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    50. Luc Paugam & Olivier Ramond, 2015. "Effect of Impairment-Testing Disclosures on the Cost of Equity Capital," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(5-6), pages 583-618, June.
    51. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
    52. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    53. Ru Gao & Baljit K. Sidhu, 2018. "The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 277-318, September.
    54. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    55. Hela Turki & Senda Wali & Younes Boujelbène, 2016. "IFRS, Environnement Informationnel et Pertinence des chiffres comptables," Post-Print hal-01901074, HAL.
    56. Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
    57. Abed Al-Nasser Abdallah & Wissam Abdallah & Feras M. Salama, 2018. "The Market Reaction to the Adoption of IFRS in the European Insurance Industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(4), pages 653-703, October.
    58. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
    59. Baltariu Carmen-Alexandra & Cirstea Andreea, 2012. "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 860-865, July.
    60. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    61. Esther Cheung & James Lau, 2016. "Readability of Notes to the Financial Statements and the Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 26(2), pages 162-176, June.
    62. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
    63. Roberto Carlos Klann & Ilse Maria Beuren, 2018. "Earnings management IFRS adoption in Brazilian and British companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 13-28, February.
    64. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    65. Baboukardos, Diogenis & Rimmel, Gunnar, 2014. "Goodwill under IFRS: Relevance and disclosures in an unfavorable environment," Accounting forum, Elsevier, vol. 38(1), pages 1-17.
    66. Janet Cereola, Sandra & Dynowska, Joanna, 2022. "The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    67. Oxelheim, Lars, 2018. "Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness," Working Paper Series 1259, Research Institute of Industrial Economics.
    68. Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.
    69. Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
    70. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    71. Ana Paula Silva & Alexandra Fontes & Carlos Menezes & Tânia Menezes Montenegro, 2023. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal," Sustainability, MDPI, vol. 15(20), pages 1-21, October.
    72. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    73. Jorge A. Munoz-Mendoza & Sandra M. Sepúlveda-Yelpo & Carmen L. Veloso-Ramos & Carlos L. Delgado-Fuentealba, 2019. "Effects of foreign ownership and International Financial Reporting Standards on debt maturity in Chilean firms," Estudios Gerenciales, Universidad Icesi, vol. 35(153), pages 416-428, December.
    74. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    75. Oksana Kim & Matt Pinnuck, 2014. "Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts," Accounting and Business Research, Taylor & Francis Journals, vol. 44(1), pages 1-40, February.
    76. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    77. Samira Demaria & Sandra Rigot, 2014. "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers 2014-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    78. Catherine Grima, 2015. "Impact Des Normes Ifrs Sur Le Compte De Resultat Et Le Bilan Des Entreprises Françaises Cotees : Une Approche Par Les Doubles Differences," Post-Print hal-01188720, HAL.
    79. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    80. Bogdan DIMA & Stefana Maria DIMA & Miruna-Lucia NACHESCU, 2018. "Does IFRSs adoption contribute to the protection of minority investors?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 584-584.
    81. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    82. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    83. Ana Isabel Morais & José Dias Curto, 2009. "Mandatory Adoption of IASB Standards: Value Relevance and Country-Specific Factors," Australian Accounting Review, CPA Australia, vol. 19(2), pages 128-143, June.
    84. Andreas Charitou & Irene Karamanou & Anastasia Kopita, 2018. "The determinants and valuation effects of classification choice on the statement of cash flows," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 613-650, September.
    85. Javier Gómez Biscarri, 2008. "The accounting dimension in financial integration: International pricing under different accounting standards," Faculty Working Papers 03/08, School of Economics and Business Administration, University of Navarra.
    86. Sugiyama, Sachiko & Islam, Jesmin, 2016. "Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia," Advances in accounting, Elsevier, vol. 35(C), pages 143-158.
    87. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
    88. Jere Francis & Inder Khurana & Xiumin Martin & Raynolde Pereira, 2008. "The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 17(2), pages 331-360.
    89. Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.
    90. Rakibul Islam & Md. Azmir Sharif & Shamima Islam, 2019. "Corporate Financial Reporting Practices in manufacturing companies of Bangladesh in the light of International Accounting Standards (IAS): Study on Advanced Chemical Industries ltd," International Journal of Science and Business, IJSAB International, vol. 3(6), pages 71-86.
    91. Lueg, Rainer & Punda, Pawel & Burkert, Michael, 2014. "Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK," Advances in accounting, Elsevier, vol. 30(1), pages 241-250.
    92. Cristina Gaio, 2010. "The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 693-738.
    93. George Iatridis & Konstantia Dalla, 2011. "The impact of IFRS implementation on Greek listed companies," International Journal of Managerial Finance, Emerald Group Publishing Limited, vol. 7(3), pages 284-303, June.
    94. Anagnostopoulou, Seraina C., 2017. "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, vol. 52(2), pages 178-200.
    95. Bozos, Konstantinos & Ratnaike, Yasanji C. & Alsharairi, Malek, 2014. "How has the international harmonization of financial reporting standards affected merger premiums within the European Union?," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 48-60.
    96. Papadamou, Stephanos & Tzivinikos, Trifon, 2013. "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 43-54.
    97. Paula Silva, Ana & Fontes, Alexandra & Martins, Adelaide, 2021. "Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    98. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    99. Houqe, Muhammad Nurul & van Zijl, Tony & Dunstan, Keitha & Karim, A.K.M. Waresul, 2012. "The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World," The International Journal of Accounting, Elsevier, vol. 47(3), pages 333-355.
    100. Tereza Miková, 2014. "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2014(6), pages 3-18.
    101. Onali, Enrico & Ginesti, Gianluca & Ballestra, Luca Vincenzo, 2017. "Investor reaction to IFRS for financial instruments in Europe: The role of firm-specific factors," Finance Research Letters, Elsevier, vol. 21(C), pages 72-77.
    102. Wafaa Salah, 2020. "The International Financial Reporting Standards and Firm Performance: A Systematic Review," Applied Finance and Accounting, Redfame publishing, vol. 6(2), pages 1-10, August.
    103. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers 19/2017, Bank of Finland.
    104. David Procházka, 2015. "Is a Full International Accounting Convergence Desirable? [Je žádoucí úplná konvergence účetního výkaznictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 7-23.
    105. Hela Turki & Senda Wali & Younes Boujelbene, 2016. "The effect of IFRS mandatory adoption on the information asymmetry," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1209100-120, December.
    106. Houqe, Muhammad Nurul & Monem, Reza M., 2016. "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 363-378.
    107. Anh Tuan Nguyen & Guangming Gong, 2014. "Measurement of Formal Convergence of Vietnamese Accounting Standards with IFRS," Australian Accounting Review, CPA Australia, vol. 24(2), pages 182-197, June.
    108. Karol Marek Klimczak & Grzegorz Szafrański, 2010. "Valuation Effects Of Accounting Information Availability," Post-Print hal-00481073, HAL.
    109. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
    110. Catalina Gorgan & Vasile Gorgan, 2014. "Study On Disclosure Level Of Companies Listed On The Bucharest Stock Exchange In Accordance With International Financial Reporting Standards: The Case Of Intangible Assets," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 104-115, April.
    111. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2015. "What drives mandatory and voluntary risk reporting variations across Germany, UK and US?," The British Accounting Review, Elsevier, vol. 47(4), pages 376-394.
    112. Nicola Moscariello & Len Skerratt & Michele Pizzo, 2014. "Mandatory IFRS adoption and the cost of debt in Italy and UK," Accounting and Business Research, Taylor & Francis Journals, vol. 44(1), pages 63-82, February.
    113. Jeong-Bon Kim & Haina Shi & Jing Zhou, 2014. "International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 469-507, April.
    114. Noemí Vásquez Quevedo, 2012. "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 6(1), pages 89-107.
    115. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
    116. Frederick Lindahl & Hannu Schadéwitz, 2013. "Are Legal Families Related to Financial Reporting Quality?," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 242-267, June.
    117. Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017. "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(2), pages 142-177.
    118. Mohamed Elbannan, 2011. "Accounting and stock market effects of international accounting standards adoption in an emerging economy," Review of Quantitative Finance and Accounting, Springer, vol. 36(2), pages 207-245, February.
    119. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    120. Clarkson, Peter & Hanna, J. Douglas & Richardson, Gordon D. & Thompson, Rex, 2011. "The impact of IFRS adoption on the value relevance of book value and earnings," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(1), pages 1-17.
    121. Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro, 2015. "Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 217-224.
    122. Pietro Fera, 2016. "The Impact of Voluntary and Mandatory IAS/IFRS Adoption: A Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-69, September.
    123. Yuriy, Burykin & Guzaliya, Klychova & Bremmers, Harry J., 2012. "The Development Of Integrated Accounting In Small And Medium-Sized Companies In The Agri- And Foodsector Of The Russian Federation," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6(1-2), pages 1-6, September.
    124. Christopher Koch & Ola Nilsson & Katarina Eriksson, 2014. "Does shareholder protection affect the performance of analysts as a gatekeeper?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 315-345, May.
    125. Yaseen S. Alhaj-Yaseen & Kean Wu & Leslie B. Fletcher, 2018. "Accounting Standards and Earnings Quality — Evidence from Registered ADRs," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 21(04), pages 1-40, December.
    126. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2016. "The association between earnings quality and the cost of equity capital: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 125-139.
    127. Erlend Kvaal & Christopher Nobes, 2010. "International differences in IFRS policy choice: A research note," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 173-187.
    128. Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve, 2014. "The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 148-159.
    129. Krishnan, Sarada R., 2018. "Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives," Accounting forum, Elsevier, vol. 42(4), pages 309-327.
    130. Gupta, Paramita & He, Dan & Ma, Yulong & Yur-Austin, Jasmine, 2022. "Do investors listen? Exploring the effect of investor relationship management on firm-specific stock return variation," Research in International Business and Finance, Elsevier, vol. 60(C).
    131. Navarro-García, Juan Carlos & Bastida, Francisco, 2010. "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 110-120.
    132. Susana Callao & José Ignacio Jarne, 2010. "Have IFRS Affected Earnings Management in the European Union?," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 159-189, December.
    133. Irene Karamanou & George P. Nishiotis, 2009. "Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 793-821, September.
    134. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

  7. DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen, 2004. "Disclosure and determinants studies : an extension using the divisive clustering method (DIV)," HEC Research Papers Series 798, HEC Paris.

    Cited by:

    1. Gerry Gallery & Emerson Cooper & John Sweeting, 2008. "Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards," Australian Accounting Review, CPA Australia, vol. 18(3), pages 257-273, September.
    2. Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
    3. Giovanni Garegnani & Emilia Merlotti & Angeloantonio Russo, 2015. "Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers," Journal of Business Ethics, Springer, vol. 126(4), pages 541-557, February.
    4. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
    5. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
    6. Chavent, Marie & Lechevallier, Yves & Briant, Olivier, 2007. "DIVCLUS-T: A monothetic divisive hierarchical clustering method," Computational Statistics & Data Analysis, Elsevier, vol. 52(2), pages 687-701, October.
    7. Samar El Sayad & Ahmed Diab, 2022. "Bank Employee Perceptions of Corporate Social Responsibility Practices: Evidence from Egypt," Sustainability, MDPI, vol. 14(3), pages 1-32, February.
    8. Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
    9. Faisal S. Alanezi & Mishari M. Alfraih & Saad S. Alshammari, 2016. "Operating Segments (IFRS 8)-Required Disclosure and the Specific-Characteristics of Kuwaiti Listed Companies," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 136-153, January.
    10. Dainelli, Francesco & Bini, Laura & Giunta, Francesco, 2013. "Signaling strategies in annual reports: Evidence from the disclosure of performance indicators," Advances in accounting, Elsevier, vol. 29(2), pages 267-277.
    11. Vera Lucia M. Cunha & M. Dinis Mendes, 2017. "Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(1), pages 21-36, January.
    12. Adina Popa, 2008. "Trends in non-financial reporting," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 353-360, December.
    13. Sophie Audousset-Coulier, 2008. "Les déterminants de la publication volontaire des honoraires d'audit par les sociétés cotées françaises en 2002 et 2003," Post-Print halshs-00522305, HAL.
    14. Lorenzo Neri & Antonella Russo, 2013. "Risk Disclosures in the Annual Reports of Italian Listed Companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 141-168.
    15. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    16. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.
    17. Elshandidy, Tamer & Shrives, Philip J., 2016. "Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany," The International Journal of Accounting, Elsevier, vol. 51(4), pages 464-486.
    18. Eric Demolli & Dominique Dufour, 2007. "Divulgation Financiere Et Transition Aux Ias-Ifrs Contenu Et Determinants," Post-Print halshs-00544922, HAL.
    19. Greco, Giulio, 2012. "Governance codes and types of issuer. An empirical research on a global sample," MPRA Paper 37854, University Library of Munich, Germany.
    20. Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012. "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 113-136, April- Ju.
    21. Giulio Greco & Silvia Ferramosca & Luciano Marchi, 2015. "Governance codes and types of issuer: a global study," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 10(1), pages 28-56.
    22. Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
    23. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    24. Julia Krause & Thorsten Sellhorn & Kamran Ahmed, 2017. "Extreme Uncertainty and Forward-looking Disclosure Properties," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 240-272, June.
    25. Ben Ali Chiraz, 2009. "Disclosure and minority expropriation: A study of French listed firms," Post-Print halshs-00460161, HAL.
    26. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    27. Malafronte, Irma & Porzio, Claudio & Starita, Maria Grazia, 2016. "The nature and determinants of disclosure practices in the insurance industry: Evidence from European insurers," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 367-382.
    28. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
    29. Ioraver N. Tsegba & Joy Semberfan & Gabriel M. Tyokoso, 2017. "Firm Characteristics and Compliance with International Financial Reporting Standards (IFRS) by Listed Financial Services Companies in Nigeria," Applied Finance and Accounting, Redfame publishing, vol. 3(1), pages 83-93, February.
    30. Pietro Pavone, 2018. "Accounting Frauds And Evaluative Discretion Areas: Anomalies In The Adoption Of The Ias 36," Eurasian Journal of Social Sciences, Eurasian Publications, vol. 6(2), pages 37-45.
    31. Jide Ibikunle & Victor Chiedu Oba & Christopher Nwufo, 2013. "Determinants of Intellectual Capital Disclosures in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(6), pages 195-206, December.
    32. Rodica Gabriela BLIDISEL, 2012. "ITC implementation in Romanian local public entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 629-636, May.
    33. Amal Yamani & Khaled Hussainey, 2021. "Compliance with IFRS 7 by financial institutions: evidence from GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 42-57, March.
    34. Shivaani, M.V. & Agarwal, Nishant, 2020. "Does competitive position of a firm affect the quality of risk disclosure?," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    35. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
    36. Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
    37. Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2015. "What drives mandatory and voluntary risk reporting variations across Germany, UK and US?," The British Accounting Review, Elsevier, vol. 47(4), pages 376-394.
    38. Markéta Boučková, 2016. "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(2), pages 37-52.
    39. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    40. Rodica Gabriela BLIDISEL, 2012. "Financial performance and e-governance indicators in local public administration," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 470-474, May.
    41. Adina POPA & Rodica BLIDIEL & Victoria BOGDAN, 2009. "Transparency and disclosure between theory and practice. A case study of Romania," Proceedings of FIKUSZ '09, in: László Áron Kóczy (ed.),Proceedings of FIKUSZ '09, pages 173-183, Óbuda University, Keleti Faculty of Business and Management.
    42. Marc de Bourmont, 2012. "La résolution d'un problème de multicolinéarité au sein des études portant sur les déterminants d'une publication volontaire d'informations : proposition d'un algorithme de décision simplifié basé sur," Post-Print hal-00691156, HAL.

  8. Yuan, DING & Hervé, STOLOWY & Michel, TENENHAUS, 2003. "R&D Productivty: an International Study," HEC Research Papers Series 781, HEC Paris.

    Cited by:

    1. Salma Loulou & Mohamed Triki, 2008. "Déterminants et pertinence de l'activation des dépenses de recherche & développement dans le contexte des entreprises françaises," Post-Print halshs-00525992, HAL.

  9. Yuan Ding & Hervé Stolowy, 2003. "" Capitalisation " Des Frais De R&D En France : Determinants Et Pertinence," Post-Print halshs-00582768, HAL.

    Cited by:

    1. Thomas Jeanjean & Anne Cazavan-Jeny, 2003. "Value relevance of R&D reporting: a signalling interpretation," Working Papers hal-00592028, HAL.
    2. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558439, HAL.
    3. Inès Bouden, 2005. "L'Identification Des Incorporels Lors Des Regroupements D'Entreprises : Une Etude Exploratoire Du Marche Financier Français," Post-Print halshs-00581132, HAL.
    4. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558369, HAL.
    5. Dominique Dufour & Ahmed Zemzem, 2005. "Activation des frais de R&D : le cas des entreprises françaises cotées sur le Nouveau Marché," Post-Print halshs-00581187, HAL.
    6. Salma Loulou & Mohamed Triki, 2008. "Déterminants et pertinence de l'activation des dépenses de recherche & développement dans le contexte des entreprises françaises," Post-Print halshs-00525992, HAL.
    7. Rihab Guidara & Younes Boujelbene, 2014. "R&D-Based Earnings Management and Accounting Performance Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 81-93, April.

  10. Yuan, DING & Gary, ENTWISTLE & Hervé, STOLOWY, 2003. "International differences in R&D disclosure practices : evidence in a French and Canadian context," HEC Research Papers Series 783, HEC Paris.

    Cited by:

    1. Gamal Atallah & Massoud Khazabi, 2005. "A Model of R&D Capitalization," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 4(2), pages 107-121, August.

Articles

  1. Klaus E Meyer & Yuan Ding & Jing Li & Hua Zhang, 2014. "Overcoming distrust: How state-owned enterprises adapt their foreign entries to institutional pressures abroad," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 45(8), pages 1005-1028, October.

    Cited by:

    1. Liang Chen & Yi Li & Di Fan, 2021. "Who are the most inclined to learn? Evidence from Chinese multinationals’ internationalization in the European Union," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 231-257, March.
    2. Ziyi Wei & Quyen T. K. Nguyen, 2020. "Local responsiveness strategy of foreign subsidiaries of Chinese multinationals: The impacts of relational-assets, market-seeking FDI, and host country institutional environments," Asia Pacific Journal of Management, Springer, vol. 37(3), pages 661-692, September.
    3. Ilhan-Nas, Tulay & Okan, Tarhan & Tatoglu, Ekrem & Demirbag, Mehmet & Wood, Geoffrey & Glaister, Keith W., 2018. "Board composition, family ownership, institutional distance and the foreign equity ownership strategies of Turkish MNEs," Journal of World Business, Elsevier, vol. 53(6), pages 862-879.
    4. Xie, Qunyong, 2023. "Firm size and Chinese firms' internationalization speed in advanced and developing countries: The moderating effects of marketization and inward FDI," Journal of Business Research, Elsevier, vol. 159(C).
    5. Deng, Ziliang & Li, Tingting & Liesch, Peter W., 2022. "Performance shortfalls and outward foreign direct investment by MNE subsidiaries: Evidence from China," International Business Review, Elsevier, vol. 31(3).
    6. Ilhan-Nas, Tulay & Okan, Tarhan & Tatoglu, Ekrem & Demirbag, Mehmet & Glaister, Keith W., 2018. "The effects of ownership concentration and institutional distance on the foreign entry ownership strategy of Turkish MNEs," Journal of Business Research, Elsevier, vol. 93(C), pages 173-183.
    7. Li, Linjie & Liu, Xiaming & Yuan, Dong & Yu, Miaojie, 2017. "Does outward FDI generate higher productivity for emerging economy MNEs? – Micro-level evidence from Chinese manufacturing firms," International Business Review, Elsevier, vol. 26(5), pages 839-854.
    8. Hao Wang & Yonghui Han & Jan Fidrmuc & Dongming Wei, 2020. "Confucius Institute, Belt and Road Initiative, and Internationalization," CESifo Working Paper Series 8467, CESifo.
    9. Zhang, Hongjuan & Young, Michael N. & Tan, Justin & Sun, Weizheng, 2018. "How Chinese companies deal with a legitimacy imbalance when acquiring firms from developed economies," Journal of World Business, Elsevier, vol. 53(5), pages 752-767.
    10. Birgitte Grøgaard & Asmund Rygh & Gabriel R. G. Benito, 2019. "Bringing corporate governance into internalization theory: State ownership and foreign entry strategies," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(8), pages 1310-1337, October.
    11. Yang, Wei & Meyer, Klaus E., 2020. "How do local and foreign firms compete? Competitive actions in an emerging economy," International Business Review, Elsevier, vol. 29(3).
    12. Qiuyang Gu & Chunhua Ju & Fuguang Bao, 2020. "The Cross-Border Mergers and Acquisitions of Local State-Owned Enterprises: The Role of Home Country Government Involvement," Sustainability, MDPI, vol. 12(7), pages 1-23, April.
    13. Suqin Shen & Sunil Venaik & Yunxia Zhu, 2023. "A Dynamic Model of Internationalization and Innovation in Emerging Market Enterprises: Knowledge Exploration, Transformation, and Exploitation," Management International Review, Springer, vol. 63(4), pages 561-601, August.
    14. Panibratov, A. & Klishevich, D., 2018. "Internationalization of the State-Owned Enterprises: Evidence from Russia," Working Papers 15116, Graduate School of Management, St. Petersburg State University.
    15. Noman Shaheer & Jingtao Yi & Sali Li & Liang Chen, 2019. "State-Owned Enterprises as Bribe Payers: The Role of Institutional Environment," Journal of Business Ethics, Springer, vol. 159(1), pages 221-238, September.
    16. Samia Tariq, 2019. "Choice of Market Entry Mode is Contingent on Environment: Integrating the Resource Dependence and Contingency Theory Perspectives," International Journal of Science and Business, IJSAB International, vol. 3(5), pages 173-182.
    17. Yuanyuan Li & John Cantwell, . "Rapid FDI of emerging market firms: foreign participation and leapfrogging in the establishment chain," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    18. Michael A Sartor & Paul W Beamish, 2018. "Host market government corruption and the equity-based foreign entry strategies of multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 346-370, April.
    19. Su, Cong & Kong, Lingshuang & Ciabuschi, Francesco & Holm, Ulf, 2020. "Demand and willingness for knowledge transfer in springboard subsidiaries of Chinese multinationals," Journal of Business Research, Elsevier, vol. 109(C), pages 297-309.
    20. Estrin, Saul & Meyer, Klaus E. & Nielsen, Bo B. & Nielsen, Sabina, 2016. "Home country institutions and the internationalization of state owned enterprises: A cross-country analysis," Journal of World Business, Elsevier, vol. 51(2), pages 294-307.
    21. Daniel M. Shapiro & Carlos Vecino & Jing Li, 2018. "Exploring China’s state-led FDI model: Evidence from the extractive sectors in Latin America," Asia Pacific Journal of Management, Springer, vol. 35(1), pages 11-37, March.
    22. Garry D. Bruton & David Ahlstrom & Juanyi Chen, 2021. "China has emerged as an aspirant economy," Asia Pacific Journal of Management, Springer, vol. 38(1), pages 1-15, March.
    23. Dylan Sutherland & Jean-Francois Hennart & John R. Anderson, 2019. "How does the routing of FDI to and via tax havens confound our understanding of Chinese MNE identity? A critical review of the empirical literature on Chinese MNEs," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 337-359, November.
    24. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
    25. Ziyi Wei & Quyen T. K. Nguyen, 2020. "Chinese Service Multinationals: The Degree of Internationalization and Performance," Management International Review, Springer, vol. 60(6), pages 869-908, December.
    26. da Silva, Fernando Moreira & Ferreira, Manuel Portugal & Serra, Fernando Ribeiro & Pinto, Cláudia Frias, 2019. "Government attenuation of institutional inefficiencies in capital markets: influence on the financial performance of Brazilian electricity distribution companies," Utilities Policy, Elsevier, vol. 60(C), pages 1-1.
    27. Joyce C. Wang & Jingtao Yi & Xiuping Zhang & Mike W. Peng, 2022. "Pyramidal Ownership and SOE Innovation," Journal of Management Studies, Wiley Blackwell, vol. 59(7), pages 1839-1868, November.
    28. Su, Cong & Kong, Lingshuang & Ciabuschi, Francesco & Yan, Haifeng, 2021. "Reverse innovation transfer in Chinese MNCs: The role of political ties and headquarters," Journal of International Management, Elsevier, vol. 27(1).
    29. Jialin Du & Eric Yanfei Zhao, 2023. "International expansion and home-country resource acquisition: A signaling perspective of emerging-market firms’ internationalization," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(9), pages 1642-1660, December.
    30. Jing Li & Jun Xia & Zhouyu Lin, 2017. "Cross-border acquisitions by state-owned firms: How do legitimacy concerns affect the completion and duration of their acquisitions?," Strategic Management Journal, Wiley Blackwell, vol. 38(9), pages 1915-1934, September.
    31. Fon, Roger & Alon, Ilan, 2022. "Governance, foreign aid, and Chinese foreign direct investment," LSE Research Online Documents on Economics 113678, London School of Economics and Political Science, LSE Library.
    32. Liang, Hao, 2015. "Finance and society : On the foundations of corporate social responsibility," Other publications TiSEM 10890071-7018-4327-85de-e, Tilburg University, School of Economics and Management.
    33. Klaus E. Meyer & Chengguang Li & Andreas P. J. Schotter, 2020. "Managing the MNE subsidiary: Advancing a multi-level and dynamic research agenda," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(4), pages 538-576, June.
    34. Sichong Chen & Wenxue Li & Qi Wang, 2020. "Are Chinese Acquirers Discriminated against in Cross‐border Mergers and Acquisitions? An Analysis Based on Covered Transactions Filed with CFIUS," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 28(2), pages 37-58, March.
    35. Alvaro Cuervo-Cazurra, 2018. "Thanks but no thanks: State-owned multinationals from emerging markets and host-country policies," Journal of International Business Policy, Palgrave Macmillan, vol. 1(3), pages 128-156, December.
    36. Li, Wanli & Wang, Chaohui & Ren, Qizhe & Zhao, Ding, 2020. "Institutional distance and cross-border M&A performance: A dynamic perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 66(C).
    37. Asmund Rygh & Gabriel R. G. Benito, 2022. "Governmental goals and the international strategies of state-owned multinational enterprises: a conceptual discussion," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1155-1181, December.
    38. Peter J Buckley & L Jeremy Clegg & Hinrich Voss & Adam R Cross & Xin Liu & Ping Zheng, 2018. "A retrospective and agenda for future research on Chinese outward foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(1), pages 4-23, January.
    39. Ryan W. Tang & Chengli Shu & Kevin Z. Zhou, 2022. "State ownership of Chinese firms and their outward foreign direct investment: Political and economic contingencies," Asia Pacific Journal of Management, Springer, vol. 39(3), pages 1097-1123, September.
    40. Ravi Ramamurti & Jenny Hillemann, 2018. "What is “Chinese” about Chinese multinationals?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(1), pages 34-48, January.
    41. Mike W. Peng & Garry D. Bruton & Ciprian V. Stan & Yuanyuan Huang, 2016. "Theories of the (state-owned) firm," Asia Pacific Journal of Management, Springer, vol. 33(2), pages 293-317, June.
    42. Santangelo, Grazia D., 2018. "The impact of FDI in land in agriculture in developing countries on host country food security," Journal of World Business, Elsevier, vol. 53(1), pages 75-84.
    43. Lisha He & Ronghao Jiang & Mia M. Bennett, 2020. "The rise of Chinese foreign direct investment in the United States: Disentangling investment strategies of state‐owned and private enterprises," Growth and Change, Wiley Blackwell, vol. 51(4), pages 1562-1587, December.
    44. Jingjing Huang, 2023. "Doing good in periods of political turnover: the turnover of local officials, local corruption and corporate social responsibility," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 13(4), pages 781-833, December.
    45. Amjad Hadjikhani & Emilene Leite & Cecilia Pahlberg, 2019. "Business and Socio-Political Interaction in International Service Projects: The Case of Brazil," Management International Review, Springer, vol. 59(1), pages 171-200, February.
    46. Su, Cong & Kong, Lingshuang & Ciabuschi, Francesco, 2022. "Innovativeness and the relevance of political ties in Chinese MNEs," Journal of Business Research, Elsevier, vol. 153(C), pages 494-508.
    47. Andrei Panibratov & Daria Klishevich, 2023. "Emerging market state-owned multinationals: a review and implications for the state capitalism debate," Asian Business & Management, Palgrave Macmillan, vol. 22(1), pages 84-117, February.
    48. Pei Sun & Jonathan P. Doh & Tazeeb Rajwani & Donald Siegel, 2021. "Navigating cross-border institutional complexity: A review and assessment of multinational nonmarket strategy research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(9), pages 1818-1853, December.
    49. Rodrigues, Suzana B. & Dieleman, Marleen, 2018. "The internationalization paradox: Untangling dependence in multinational state hybrids," Journal of World Business, Elsevier, vol. 53(1), pages 39-51.
    50. Fei Peng & Lili Kang & Taoxiong Liu & Jia Cheng & Luxiao Ren, 2020. "Trade Agreements and Global Value Chains: New Evidence from China’s Belt and Road Initiative," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    51. Li, Jing & Oh, Chang Hoon, 2016. "Research on emerging-market multinational enterprises: Extending Alan Rugman’s critical contributions," International Business Review, Elsevier, vol. 25(3), pages 776-784.
    52. Fon, Roger Mongong & Filippaios, Fragkiskos & Stoian, Carmen & Lee, Soo Hee, 2021. "Does foreign direct investment promote institutional development in Africa?," International Business Review, Elsevier, vol. 30(4).
    53. Vittoria G. Scalera & Debmalya Mukherjee & Lucia Piscitello, 2020. "Ownership strategies in knowledge-intensive cross-border acquisitions: Comparing Chinese and Indian MNEs," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 155-185, March.
    54. Jing Li & Klaus E Meyer & Hua Zhang & Yuan Ding, 2018. "Diplomatic and corporate networks: Bridges to foreign locations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(6), pages 659-683, August.
    55. Huang, Yuanyuan & Xie, En & Li, Yu & Reddy, K.S., 2017. "Does state ownership facilitate outward FDI of Chinese SOEs? Institutional development, market competition, and the logic of interdependence between governments and SOEs," International Business Review, Elsevier, vol. 26(1), pages 176-188.
    56. He, Xinming & Zhang, Jianhong, 2018. "Emerging market MNCs' cross-border acquisition completion: Institutional image and strategies," Journal of Business Research, Elsevier, vol. 93(C), pages 139-150.
    57. García-Muiña, Fernando E. & Romero-Martínez, Ana M. & Kabbara, Diala, 2020. "Does religion influence location choice in the hotel industry?," International Business Review, Elsevier, vol. 29(2).
    58. Anthony P Cannizzaro & Robert J Weiner, 2018. "State ownership and transparency in foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 172-195, February.
    59. Xie, Qunyong, 2017. "Firm age, marketization, and entry mode choices of emerging economy firms: Evidence from listed firms in China," Journal of World Business, Elsevier, vol. 52(3), pages 372-385.
    60. Ascani, Andrea & Nair, Lakshmi Balachandran & Iammarino, Simona, 2023. "Racing to the bottom or seeking legitimacy? National environmental performance and the location strategies of Chinese MNEs," LSE Research Online Documents on Economics 117793, London School of Economics and Political Science, LSE Library.
    61. Guo-Hua Cao & Jing Zhang, 2021. "Is a sustainable loop of economy and entrepreneurial ecosystem possible? a structural perspective," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(5), pages 7002-7040, May.
    62. Chen, Yang & Chao, Yiying & Liu, Wei & Tao, Kan & Lian, Peng, 2021. "Make friends, not money: How Chinese enterprises select transport infrastructure investment locations along the Belt and Road," Transport Policy, Elsevier, vol. 101(C), pages 119-132.
    63. Liu, Wei & De Sisto, Marco & Li, Wen Helena, 2021. "How does the turnover of local officials make firms more charitable? A comprehensive analysis of corporate philanthropy in China," Emerging Markets Review, Elsevier, vol. 46(C).
    64. Jiang, Jiangang & Zhang, Jianhong, 2023. "Does political ideology matter in Chinese cross-border acquisitions?," Journal of Business Research, Elsevier, vol. 161(C).
    65. Kari Liuhto, 2018. "A Lesson from two Failed Foreign Investments: the Foreign (Ad)Venture of two Finnish State-Owned Enterprises," Outlines of global transformations: politics, economics, law, Center for Crisis Society Studies, vol. 11(1).
    66. Kerstin J. Schaefer, 2020. "Catching up by hiring: The case of Huawei," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(9), pages 1500-1515, December.
    67. Cheung, Zeerim & Aalto, Eero & Nevalainen, Pasi, 2020. "Institutional Logics and the Internationalization of a State-Owned Enterprise: Evaluation of International Venture Opportunities by Telecom Finland 1987–1998," Journal of World Business, Elsevier, vol. 55(6).
    68. Sergio Mariotti & Riccardo Marzano, 2019. "Varieties of capitalism and the internationalization of state-owned enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(5), pages 669-691, July.
    69. Shao, Yanmin & Shang, Yan, 2016. "Decisions of OFDI Engagement and Location for Heterogeneous Multinational firms: Evidence from Chinese firms," Technological Forecasting and Social Change, Elsevier, vol. 112(C), pages 178-187.
    70. Kong, Qunxi & Guo, Rui & Wang, Yang & Sui, Xiuping & Zhou, Shimin, 2020. "Home-country environment and firms’ outward foreign direct investment decision: Evidence from Chinese firms," Economic Modelling, Elsevier, vol. 85(C), pages 390-399.
    71. Christian Falaster & Manuel Portugal Ferreira & Dan Li, 2021. "The influence of generalized and arbitrary institutional inefficiencies on the ownership decision in cross-border acquisitions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(9), pages 1724-1749, December.
    72. Saiful Islam & Laura Márquez-Ramos, 2023. "Services and the internationalization of manufacturing firms in Indonesia," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
    73. Ren, Monica & Manning, Stephan & Vavilov, Stanislav, 2019. "Does state ownership really matter? The dynamic alignment of China's resource environment and firm internationalization strategies," Journal of International Management, Elsevier, vol. 25(3), pages 1-1.
    74. Irina Surdu & Kamel Mellahi & Keith Glaister, 2018. "Boomerang Multinationals? Strategic Flexibilities or Rigidities? A Perspective on Developed versus Emerging Market Re-entrants," John H Dunning Centre for International Business Discussion Papers jhd-dp2018-09, Henley Business School, University of Reading.
    75. Liu, Xiaohui & Gao, Lan & Lu, Jiangyong & Lioliou, Eleni, 2016. "Does learning at home and from abroad boost the foreign subsidiary performance of emerging economy multinational enterprises?," International Business Review, Elsevier, vol. 25(1), pages 141-151.
    76. Lin Cui & Yi Li & Klaus E. Meyer & Zijie Li, 2015. "Leadership Experience Meets Ownership Structure: Returnee Managers and Internationalization of Emerging Economy Firms," Management International Review, Springer, vol. 55(3), pages 355-387, June.
    77. Fung, Hung-Gay & Qiao, Penghua & Yau, Jot & Zeng, Yuping, 2020. "Leader narcissism and outward foreign direct investment: Evidence from Chinese firms," International Business Review, Elsevier, vol. 29(1).
    78. Bhaumik, Sumon & Estrin, Saul & Narula, Rajneesh, 2023. "Integrating host-country political heterogeneity into MNE-state bargaining: insights from international political economy," LSE Research Online Documents on Economics 120160, London School of Economics and Political Science, LSE Library.
    79. Wei, Ziyi & Nguyen, Quyen T.K., 2017. "Subsidiary strategy of emerging market multinationals: A home country institutional perspective," International Business Review, Elsevier, vol. 26(5), pages 1009-1021.
    80. Xia Han & Xiaohui Liu & Lan Gao & Pervez Ghauri, 2018. "Chinese Multinational Enterprises in Europe and Africa: How do They Perceive Political Risk?," Management International Review, Springer, vol. 58(1), pages 121-146, February.
    81. Li, Jing & Xia, Jun & Shapiro, Daniel & Lin, Zhouyu, 2018. "Institutional compatibility and the internationalization of Chinese SOEs: The moderating role of home subnational institutions," Journal of World Business, Elsevier, vol. 53(5), pages 641-652.
    82. Ziliang Deng & Jiayan Yan & Pei Sun, 2020. "Political Status and Tax Haven Investment of Emerging Market Firms: Evidence from China," Journal of Business Ethics, Springer, vol. 165(3), pages 469-488, September.
    83. Buckley, Peter J & Cui, Lin & Chen, Liang & Li, Yi & Choi, Yoona, 2023. "Following their predecessors’ journey? A review of EMNE studies and avenues for interdisciplinary inquiry," Journal of World Business, Elsevier, vol. 58(2).
    84. Ming Hua Li & Lin Cui & Jiangyong Lu, 2017. "Marketized state ownership and foreign expansion of emerging market multinationals: Leveraging institutional competitive advantages," Asia Pacific Journal of Management, Springer, vol. 34(1), pages 19-46, March.
    85. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
    86. Bin Guo & Gangxiang Xu & Wen Li, 2017. "Seeking legitimacy: Chinese OFDI and domestic isomorphic pressures," Asian Business & Management, Palgrave Macmillan, vol. 16(1), pages 1-24, April.
    87. Charles E. Stevens & Aloysius Newenham‐Kahindi, 2021. "Avoid, acquiesce … or engage? New insights from sub‐Saharan Africa on MNE strategies for managing corruption," Strategic Management Journal, Wiley Blackwell, vol. 42(2), pages 273-301, February.
    88. Michael A. Sartor & Paul W. Beamish, 2020. "Integration-oriented strategies, host market corruption and the likelihood of foreign subsidiary exit from emerging markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(3), pages 414-431, April.
    89. Zhao, Hongyan & Zhang, Fenghua & Kwon, Jongwook, 2018. "Corporate social responsibility research in international business journals: An author co-citation analysis," International Business Review, Elsevier, vol. 27(2), pages 389-400.
    90. Alvaro Cuervo-Cazurra & Anna Grosman & William L. Megginson, 2023. "A review of the internationalization of state-owned firms and sovereign wealth funds: Governments’ nonbusiness objectives and discreet power," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(1), pages 78-106, February.
    91. Amar, J. & Lecourt, C., 2023. "Sovereign wealth fund governance: A trade-off between internal and external legitimacy," International Business Review, Elsevier, vol. 32(6).
    92. Han, Xia, 2021. "Risk management, legitimacy, and the overseas subsidiary performance of emerging market MNEs," International Business Review, Elsevier, vol. 30(4).
    93. Cuervo-Cazurra, Alvaro & Li, Cheng, 2021. "State ownership and internationalization: The advantage and disadvantage of stateness," Journal of World Business, Elsevier, vol. 56(1).
    94. Hendrik Klier & Christian Schwens & Florian B. Zapkau & Desislava Dikova, 2017. "Which Resources Matter How and Where? A Meta-Analysis on Firms’ Foreign Establishment Mode Choice," Journal of Management Studies, Wiley Blackwell, vol. 54(3), pages 304-339, May.
    95. Zhenkuo Ding & Man Hu & Sheng Huang, 2023. "Diplomatic Relations and Firm Internationalization Speed: The Moderating Roles of Trade Openness and Firm Ownership," Management International Review, Springer, vol. 63(6), pages 911-941, December.
    96. Huang, Yuanyuan & Xie, En & Wu, Zhan, 2021. "Portfolio characteristics of outward foreign direct investment and dynamic performance of emerging economy firms: An option portfolio perspective," International Business Review, Elsevier, vol. 30(4).
    97. Chenxi Wan & Carlos M. P. Sousa & Jorge Lengler & Qun Tan, 2023. "Entry Mode Choice: A Meta-Analysis of Antecedents and Outcomes," Management International Review, Springer, vol. 63(2), pages 193-246, April.
    98. Lebedev, Sergey & Sun, Sunny Li & Markóczy, Lívia & Peng, Mike W., 2021. "Board political ties and firm internationalization," Journal of International Management, Elsevier, vol. 27(3).
    99. Andrea Ascani & Simona Iammarino, 2020. "Is green always attractive? The location choices of Chinese outward FDI," Discussion Paper series in Regional Science & Economic Geography 2020-08, Gran Sasso Science Institute, Social Sciences, revised Nov 2020.
    100. Funk, Charles & Treviño, Len J. & Oriaifo, Juliet, 2021. "Resource curse impacts on the co-evolution of emerging economy institutions and firm internationalization," International Business Review, Elsevier, vol. 30(4).
    101. Quer Ramón, Diego & Claver Cortés, Enrique & Rienda García, Laura, 2017. "Chinese multinationals in Spain: Determinants of establishment mode choice," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    102. Sunny Li Sun & Young Jin Ko, 2023. "The Zone of Conformity: A Comparison of Private and State-Controlled Enterprises in M&As," Management International Review, Springer, vol. 63(2), pages 247-284, April.
    103. Zhenzhen Xie & Jiatao Li, 2017. "Selective imitation of compatriot firms: Entry mode decisions of emerging market multinationals in cross-border acquisitions," Asia Pacific Journal of Management, Springer, vol. 34(1), pages 47-68, March.
    104. Chan, Chui Shiam & Pattnaik, Chinmay, 2021. "Coevolution of home country support and internationalization of emerging market firms," International Business Review, Elsevier, vol. 30(4).
    105. Ding, Yibing & Zhang, Xiaojing & Liu, Ziwei, 2021. "Differences in returns to cross-border M&A in the short and long run: Evidence from Chinese listed firms," Journal of Asian Economics, Elsevier, vol. 74(C).
    106. Blanca L. Delgado‐Márquez & Luis Enrique Pedauga, 2017. "Environmental Behavior and MNEs: A Strategy Pulled by Stakeholder Engagement," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 927-939, November.
    107. Luis Alfonso Dau & Elizabeth M. Moore & Jonathan P. Doh & Margaret A. Soto, 2022. "Does global integration stimulate corporate citizenship? The effect of international trade agreements and regulatory quality on state and private firm adoption of CSR standards," Journal of International Business Policy, Palgrave Macmillan, vol. 5(3), pages 328-352, September.
    108. Paul, Justin & Feliciano-Cestero, María M., 2021. "Five decades of research on foreign direct investment by MNEs: An overview and research agenda," Journal of Business Research, Elsevier, vol. 124(C), pages 800-812.
    109. Götz Marta & Jankowska Barbara, 2016. "Internationalization by State-owned Enterprises (SOEs) and Sovereign Wealth Funds (SWFs) after the 2008 Crisis. Looking for Generalizations," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 63-81, June.
    110. Lai Si Tsui‐Auch & Dongdong Huang & Jun Jie Yang & Si Zheng Koh, 2022. "Double Trouble: Containing Public Disapproval Arising from an Interplay of Stigmatized Categories," Journal of Management Studies, Wiley Blackwell, vol. 59(8), pages 2101-2123, December.
    111. Grimm Noh & Dongyoub Shin, 2018. "The different influences of the government and politicians on the international expansion of Chinese firms," Asian Business & Management, Palgrave Macmillan, vol. 17(5), pages 366-396, December.
    112. Navin Kumar Saxena & Satyasiba Das, 2022. "Competitive Pressure and the Moderating Role of the Knowledge Network on Internationalization Intent of Indian State-owned Enterprises," IIM Kozhikode Society & Management Review, , vol. 11(1), pages 47-61, January.
    113. Li, Min & He, Xinming & Sousa, Carlos M.P., 2017. "A review of the empirical research on export channel selection between 1979 and 2015," International Business Review, Elsevier, vol. 26(2), pages 303-323.
    114. A. Rebecca Reuber & Gary A. Knight & Peter W. Liesch & Lianxi Zhou, 2018. "International entrepreneurship: The pursuit of entrepreneurial opportunities across national borders," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(4), pages 395-406, May.
    115. Peter Tashman & Valentina Marano & Tatiana Kostova, 2019. "Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(2), pages 153-171, March.
    116. Bersant Hobdari & Peter Gammeltoft & Jing Li & Klaus Meyer, 2017. "The home country of the MNE: The case of emerging economy firms," Asia Pacific Journal of Management, Springer, vol. 34(1), pages 1-17, March.
    117. Xu, Kai & Hitt, Michael A. & Brock, David & Pisano, Vincenzo & Huang, Lulu S.R., 2021. "Country institutional environments and international strategy: A review and analysis of the research," Journal of International Management, Elsevier, vol. 27(1).
    118. Weiguo Zhong & Ya Lin & Danxue Gao & Haibin Yang, 2019. "Does politician turnover affect foreign subsidiary performance? Evidence in China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1184-1212, September.
    119. Anderson, John & Sutherland, Dylan, 2015. "Developed economy investment promotion agencies and emerging market foreign direct investment: The case of Chinese FDI in Canada," Journal of World Business, Elsevier, vol. 50(4), pages 815-825.
    120. Mike W. Peng & Sergey Lebedev & Cristina O. Vlas & Joyce C. Wang & Jason S. Shay, 2018. "The growth of the firm in (and out of) emerging economies," Asia Pacific Journal of Management, Springer, vol. 35(4), pages 829-857, December.
    121. Chabowski, Brian R. & Samiee, Saeed, 2023. "A bibliometric examination of the literature on emerging market MNEs as the basis for future research," Journal of Business Research, Elsevier, vol. 155(PB).
    122. Paul Caussat & Nathalie Prime & Robert Wilken, 2019. "How Multinational Banks in India Gain Legitimacy: Organisational Practices and Resources Required for Implementation," Management International Review, Springer, vol. 59(4), pages 561-591, August.
    123. Xie, En & Huang, Yuanyuan & Stevens, Charles E. & Lebedev, Sergey, 2019. "Performance feedback and outward foreign direct investment by emerging economy firms," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    124. Yuanyuan Huang & Lu Shen & Chuang Zhang, 2022. "Home-country government support, the belt and road initiative, and the foreign performance of Chinese state-owned subsidiaries," Asia Pacific Journal of Management, Springer, vol. 39(3), pages 1023-1049, September.
    125. Clegg, L. Jeremy & Voss, Hinrich & Tardios, Janja A., 2018. "The autocratic advantage: Internationalization of state-owned multinationals," Journal of World Business, Elsevier, vol. 53(5), pages 668-681.
    126. Nguyen Thi Tuong Anh & Hung Quang Doan & Tuan Anh Bui & Nam Hoang Vu & Duong Thuy Thanh Le, 2022. "A Revisit of Motives for Chinese Outward Foreign Direct Investment: The Role of the Institution in Host Countries," SAGE Open, , vol. 12(4), pages 21582440221, December.

  2. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.

    Cited by:

    1. Kimouche Bilal, 2021. "Accounting Reforms And Accounting Quality: Evidence From Algeria," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 27, pages 33-53, June.
    2. Efobi, Uchenna & Nnadi, Matthias, 2015. "Foreign Aid, IFRS Adoption and Foreign Direct Investment," EconStor Preprints 114568, ZBW - Leibniz Information Centre for Economics.
    3. Usurelu Valentin Ioan & Dutescu Adriana, 2018. "IFRS 15 – the seventh wave of Norwalk Agreement’s convergence Roadmap," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 992-1001, May.
    4. EFOBI Uchenna & NNADI Matthias, 2015. "How Does Foreign Aid Affect the Relationship between IFRS Adoption and Foreign Direct Investment?," Working Papers of the African Governance and Development Institute. 15/014, African Governance and Development Institute..
    5. Nguyen Vinh Khuong & Abdul Aziz Abdul Rahman & Abdelrhman Meero & Le Huu Tuan Anh & Nguyen Thanh Liem & Cao Thi Mien Thuy & Huynh Thi Ngoc Ly, 2022. "The Impact of Corporate Social Responsibility Disclosure and Accounting Comparability on Earnings Persistence," Sustainability, MDPI, vol. 14(5), pages 1-14, February.
    6. Costas Siriopoulos & Athanasios Tsagkanos & Argyro Svingou & Evangelos Daskalopoulos, 2021. "Foreign Direct Investment in GCC Countries: The Essential Influence of Governance and the Adoption of IFRS," JRFM, MDPI, vol. 14(6), pages 1-13, June.
    7. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    8. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    9. Chauhan, Yogesh & Kumar, Surya Bhushan, 2019. "The value relevance of nonfinancial disclosure: Evidence from foreign equity investment," Journal of Multinational Financial Management, Elsevier, vol. 52.
    10. Gene Johnson & Tam Vu & Eric Im, 2016. "International Accounting Standards and Foreign Direct Investment," Quarterly Journal of Business Studies, Research Academy of Social Sciences, vol. 2(3), pages 143-150.
    11. Eristian Wibisono, 2023. "Foreign Direct Investment (FDI) Spillovers in Visegrad Countries," Papers in Evolutionary Economic Geography (PEEG) 2301, Utrecht University, Department of Human Geography and Spatial Planning, Group Economic Geography, revised Jan 2023.
    12. Irena Jindrichovska & Erginbay Ugurlu & Eleftherios I. Thalassinos, 2020. "Exploring the Trend of Czech FDIs and their Effect to Institutional Environment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 94-108.
    13. Xie, En & Reddy, K.S. & Liang, Jie, 2017. "Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions," Journal of World Business, Elsevier, vol. 52(2), pages 127-183.
    14. Golubeva, Olga, 2020. "Maximising international returns: Impact of IFRS on foreign direct investments," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
    15. Stojanović Jovana & Srbinoski Bojan & Denčić-Mihajlov Ksenija, 2022. "Do Audit and Accounting Practices Matter for Greenfield FDI Inflows?," Economic Themes, Sciendo, vol. 60(1), pages 41-56, March.
    16. Camelia Iuliana Lungu & Chirața Caraiani & Cornelia Dascălu, 2017. "The Impact of IFRS Adoption on Foreign Direct Investments: Insights for Emerging Countries," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 331-357, September.
    17. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    18. Oberholzer Merwe & Omotoso Matthew Olubayo & Schutte Danie & Buys Pieter, 2022. "The Relative Success of IFRS Adopted African Countries to Attract Foreign Investment," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 67(1), pages 44-62, April.
    19. Nicole Darnall & Hyunjung Ji & Kazuyuki Iwata & Toshi H. Arimura, 2022. "Do ESG reporting guidelines and verifications enhance firms' information disclosure?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1214-1230, September.
    20. Catalina Florentina PRICOPE, 2017. "The implications of IFRS adoption on foreign direct investment in poor countries," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 218-218.
    21. Chauhan, Yogesh & Kumar, Surya B., 2019. "Does accounting comparability alleviate the informational disadvantage of foreign investors?11We thank the editor, Professor Carl R. Chen, and two reviewers for their comments that greatly improved th," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 114-129.
    22. Nnadi, Matthias & Soobaroyen, Teerooven, 2015. "International financial reporting standards and foreign direct investment: The case of Africa," Advances in accounting, Elsevier, vol. 31(2), pages 228-238.

  3. Charles JP Chen & Yuan Ding & Chansog (Francis) Kim, 2010. "High-level politically connected firms, corruption, and analyst forecast accuracy around the world," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 41(9), pages 1505-1524, December.

    Cited by:

    1. Wang, Jiangyuan & Gan, Jiawu & Li, Zhen, 2021. "Industrial policy, uncertainty, and analysts’ earnings forecast: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 70(C), pages 249-258.
    2. Beyer, Deborah B. & Fan, Zaifeng S., 2023. "The calming effects of conflict: The impact of partisan conflict on market volatility," International Review of Financial Analysis, Elsevier, vol. 85(C).
    3. Lin, Tsui-Jung & Chang, Hai-Yen & Yu, Hui-Fun & Kao, Ching-Pao, 2019. "The impact of political connections and business groups on cash holdings: Evidence from Chinese listed firms," Global Finance Journal, Elsevier, vol. 40(C), pages 65-73.
    4. Han-Ching Huang & Ren-Cyuan Chan, 2021. "Decoding insider silence: evidence from China securities market," Journal of Asset Management, Palgrave Macmillan, vol. 22(7), pages 581-599, December.
    5. Md. Abdul Kaium Masud & Seong Mi Bae & Javier Manzanares & Jong Dae Kim, 2019. "Board Directors’ Expertise and Corporate Corruption Disclosure: The Moderating Role of Political Connections," Sustainability, MDPI, vol. 11(16), pages 1-22, August.
    6. Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
    7. Tee, Chwee Ming, 2020. "Political connections and income smoothing: Evidence of institutional investors’ monitoring in Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 55(C).
    8. Emanuela Marrocu & Maria Chiara Di Guardo & Raffaele Paci, 2015. "The effect of local corruption on ownership strategy in cross border mergers and acquisitions," ERSA conference papers ersa15p92, European Regional Science Association.
    9. Weber, Christopher & Mayer, Pascal, 2023. "Institutional configurations in international investment research," Discussion Papers of the Institute for Organisational Economics 11/2023, University of Münster, Institute for Organisational Economics.
    10. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
    11. Cuervo-Cazurra, Alvaro & Ciravegna, Luciano & Melgarejo, Mauricio & Lopez, Luis, 2018. "Home country uncertainty and the internationalization-performance relationship: Building an uncertainty management capability," Journal of World Business, Elsevier, vol. 53(2), pages 209-221.
    12. Yang, Kaiyuan & Ma, Pengcheng & Cui, Lin, 2021. "Subnational corruption and foreign firms’ performance: Evidence from China," Journal of Business Research, Elsevier, vol. 123(C), pages 106-116.
    13. Li, Mingsheng & Liu, Desheng & Peng, Hongfeng & Zhang, Luxiu, 2022. "Political connection and its impact on equity market," Research in International Business and Finance, Elsevier, vol. 60(C).
    14. Keunwoo Kim & Jaehyung An, 2022. "Corruption as a Moderator in the Relationship between E-Government and Inward Foreign Direct Investment," Sustainability, MDPI, vol. 14(9), pages 1-21, April.
    15. Shantanu Banerjee & Sunil Venaik, 2018. "The Effect of Corporate Political Activity on MNC Subsidiary Legitimacy: An Institutional Perspective," Management International Review, Springer, vol. 58(5), pages 813-844, October.
    16. Alfredo Jiménez & Marcello Russo & Johannes Marcelus Kraak & Guoliang Frank Jiang, 2017. "Corruption and Private Participation Projects in Central and Eastern Europe," Management International Review, Springer, vol. 57(5), pages 775-792, October.
    17. Chen, Xia & Jiang, Xuejun & Lu, Louise Yi & Yu, Yangxin, 2021. "Local political corruption and Firm's non-GAAP reporting," Journal of Corporate Finance, Elsevier, vol. 70(C).
    18. Bahoo, Salman & Alon, Ilan & Paltrinieri, Andrea, 2020. "Corruption in international business: A review and research agenda," International Business Review, Elsevier, vol. 29(4).
    19. Mamatzakis, Emmanuel, 2022. "An international study on the impact of corruption on analysts’ forecasts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 48(C).
    20. Bader, Benjamin & Berg, Nicola & Holtbrügge, Dirk, 2015. "Expatriate performance in terrorism-endangered countries: The role of family and organizational support," International Business Review, Elsevier, vol. 24(5), pages 849-860.
    21. Nnadi, Modestus I. & Sorwar, Ghulam & Eskandari, Rasol & Chizema, Amon, 2021. "Political connections and seasoned equity offerings," Journal of Banking & Finance, Elsevier, vol. 133(C).
    22. Sharma, Piyush & Cheng, Louis T.W. & Leung, T.Y., 2020. "Impact of political connections on Chinese export firms' performance – Lessons for other emerging markets," Journal of Business Research, Elsevier, vol. 106(C), pages 24-34.
    23. Sarmento, Joaquim Miranda & Renneboog, Luc & Verga-Matos, Pedro, 2017. "Measuring highway efficiency : A DEA approach and the Malquist index," Other publications TiSEM 23264815-321e-45a3-83ee-9, Tilburg University, School of Economics and Management.
    24. Nurul Azlin Azmi & Nor Balkish Zakaria & Fazrul Hanim Abd Sata & Zuraidah Mohd Sanusi, 2020. "Political Connection and Firm¡¯s Performance Among Malaysian Firms," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 146-154, June.
    25. Li, Qing & Liu, Qigui & Ma, Shiguang & Tian, Gary Gang, 2019. "Loan financing and investment in princeling-backed firms," Pacific-Basin Finance Journal, Elsevier, vol. 56(C), pages 71-92.
    26. Gregory Jackson & Richard Deeg, 2019. "Comparing capitalisms and taking institutional context seriously," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(1), pages 4-19, February.
    27. Lien‐Wen Liang & Tsui‐Jung Lin & Hui‐Fun Yu & Ya‐Wen Li, 2022. "The impact of political connection and board diversity on company performance: Evidence from China," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(6), pages 2347-2357, September.
    28. Omrane Guedhami & Jeffrey A. Pittman & Walid Saffar, 2014. "Auditor Choice in Politically Connected Firms," Journal of Accounting Research, Wiley Blackwell, vol. 52(1), pages 107-162, March.
    29. Mehmet Sahiner & David G. McMillan & Dimos Kambouroudis, 2023. "Do artificial neural networks provide improved volatility forecasts: Evidence from Asian markets," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 47(3), pages 723-762, September.
    30. Tessema, Abiot, 2019. "The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 1-17.
    31. Mohamed Khalil & Sandy Harianto & Yilmaz Guney, 2022. "Do political connections reduce earnings management?," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 273-310, July.
    32. Malik, Ashish & Froese, Fabian Jintae, 2022. "Corruption as a perverse Innovation: The dark side of digitalization and corruption in international business," Journal of Business Research, Elsevier, vol. 145(C), pages 682-693.
    33. Jiang, Haiyan & Hu, Yuanyuan & Zhang, Honghui & Zhou, Donghua, 2018. "Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing," The International Journal of Accounting, Elsevier, vol. 53(4), pages 255-273.
    34. Leyla Orudzheva & Manjula S. Salimath & Robert Pavur, 2020. "Vortex of Corruption: Longitudinal Analysis of Normative Pressures in Top Global Companies," Journal of Business Ethics, Springer, vol. 163(3), pages 529-551, May.
    35. Chwee Ming Tee & Angelina Seow Voon Yee & Aik Lee Chong, 2018. "Institutional Investors’ Monitoring and Stock Price Crash Risk: Evidence from Politically Connected Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 21(04), pages 1-35, December.
    36. Ling Liu & Jose Godinez & John Henley & J. Mauricio Galli Geleilate, 2023. "Corruption distance and the equity-based foreign entry strategies of multinational enterprises in sub-Saharan Africa," Journal of International Business Policy, Palgrave Macmillan, vol. 6(4), pages 492-510, December.
    37. Jonnergård, Karin & von Koch, Christopher & Nilsson, Ola, 2020. "Information environment – An exploration and clarification of the concept based on prior literature," Advances in accounting, Elsevier, vol. 50(C).
    38. Pantzalis, Christos & Park, Jung Chul, 2014. "Too close for comfort? Geographic propinquity to political power and stock returns," Journal of Banking & Finance, Elsevier, vol. 48(C), pages 57-78.
    39. Karavitis, Panagiotis & Kazakis, Pantelis, 2022. "Political sentiment and syndicated loan borrowing costs of multinational enterprises," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 78(C).
    40. Cheng, Louis T.W. & Chan, Ricky Y.K. & Leung, T.Y., 2018. "Impact of perk expenditures and marketing expenditures on corporate performance in China: The moderating role of political connections," Journal of Business Research, Elsevier, vol. 86(C), pages 83-95.
    41. Saidatou Dicko & Hanen Khemakhem & Félix Zogning, 2020. "Political connections and voluntary disclosure: the case of Canadian listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 481-506, June.
    42. Islam, Md Shahidul & Alam, Md Samsul & Bin Hasan, Shehub & Mollah, Sabur, 2022. "Firm-level political risk and distance-to-default," Journal of Financial Stability, Elsevier, vol. 63(C).
    43. El Ghoul, Sadok & Guedhami, Omrane & Wei, Zuobao & Zhu, Yicheng, 2023. "Does public corruption affect analyst forecast quality?," Journal of Banking & Finance, Elsevier, vol. 154(C).
    44. George Batta & Ricardo Sucre Heredia & Marc Weidenmier, 2014. "Political Connections and Accounting Quality under High Expropriation Risk," European Accounting Review, Taylor & Francis Journals, vol. 23(4), pages 485-517, December.
    45. Boubakri, Narjess & Guedhami, Omrane & Mishra, Dev & Saffar, Walid, 2012. "Political connections and the cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 18(3), pages 541-559.
    46. Kong, Dongmin & Shu, Yijia & Wang, Yanan, 2021. "Corruption and corporate social responsibility: Evidence from a quasi-natural experiment in China⋆," Journal of Asian Economics, Elsevier, vol. 75(C).
    47. Nicola Moscariello & Michele Pizzo & Giorgio Ricciardi & Gennaro Mallardo & Pasquale Fattorusso, 2024. "The anti‐corruption compliance models in a multinational company: A single case study," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 70-80, January.
    48. Hongkang Xu & Mai Dao & Jia Wu, 2019. "The effect of local political corruption on earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 53(2), pages 551-574, August.
    49. Cristian Pinto-Gutiérrez & Carlos Pombo & Jairo Villamil-Díaz, 2018. "Board Capital Diversity and Firm Value: Evidence from Latin-America," Documentos CEDE 16972, Universidad de los Andes, Facultad de Economía, CEDE.
    50. Vijay S. Sampath & Naomi A. Gardberg & Noushi Rahman, 2018. "Corporate Reputation’s Invisible Hand: Bribery, Rational Choice, and Market Penalties," Journal of Business Ethics, Springer, vol. 151(3), pages 743-760, September.
    51. Weiqi Dai & Yang Liu & Mingqing Liao & Qiao Lin, 2018. "How does entrepreneurs’ socialist imprinting shape their opportunity selection in transition economies? Evidence from China’s privately owned enterprises," International Entrepreneurship and Management Journal, Springer, vol. 14(4), pages 823-856, December.
    52. Agoraki, Maria-Eleni K. & Gounopoulos, Dimitrios & Kouretas, Georgios P., 2022. "U.S. banks’ IPOs and political money contributions," Journal of Financial Stability, Elsevier, vol. 63(C).
    53. Luyun Xu & Jian Li & Xin Zhou, 2019. "Exploring new knowledge through research collaboration: the moderation of the global and local cohesion of knowledge networks," The Journal of Technology Transfer, Springer, vol. 44(3), pages 822-849, June.
    54. Cuervo-Cazurra, Alvaro, 2016. "Corruption in international business," Journal of World Business, Elsevier, vol. 51(1), pages 35-49.
    55. Qian, Wei & Chen, Xuan, 2021. "Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China," The British Accounting Review, Elsevier, vol. 53(1).
    56. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    57. Dai, Weiqi & Si, Steven, 2018. "Government policies and firms' entrepreneurial orientation: Strategic choice and institutional perspectives," Journal of Business Research, Elsevier, vol. 93(C), pages 23-36.
    58. Alain Verbeke & Liena Kano, 2013. "The transaction cost economics (TCE) theory of trading favors," Asia Pacific Journal of Management, Springer, vol. 30(2), pages 409-431, June.
    59. Hsin-Yi Chi & Tzu-Ching Weng & Guang-Zheng Chen & Shu-Ping Chen, 2019. "Do Political Connections Affect the Conservative Financial Reporting of Family Firms?," Sustainability, MDPI, vol. 11(20), pages 1-20, October.
    60. Wu, Yan & Yang, Yong & Mickiewicz, Tomasz, 2023. "Corruption, the digital sectors, and the profitability of foreign subsidiaries in emerging markets," Journal of Business Research, Elsevier, vol. 161(C).
    61. Thomas Hutzschenreuter & Philippa-Luisa Harhoff, 2020. "National capital city location and subsidiary portfolio expansion: The negative effect of geographic distance to the capital city at inception on the speed of subsequent investments," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(7), pages 1107-1132, September.
    62. Han Jiang & Nan Jia & Tao Bai & Garry D. Bruton, 2021. "Cleaning house before hosting new guests: A political path dependence model of political connection adaptation in the aftermath of anticorruption shocks," Strategic Management Journal, Wiley Blackwell, vol. 42(10), pages 1793-1821, October.
    63. Mai Chi Vu, 2021. "Tensions and Struggles in Tackling Bribery at the Firm Level: Perspectives from Buddhist-Enacted Organizational Leaders," Journal of Business Ethics, Springer, vol. 168(3), pages 517-537, January.
    64. Chwee Ming Tee & Puspavathy Rassiah, 2020. "Ethnic board diversity, earnings quality and institutional investors: evidence from Malaysian corporate boards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4257-4290, December.
    65. Adrian, Christofer & Garg, Mukesh & Viet Pham, Anh & Phang, Soon-Yeow & Truong, Cameron, 2022. "Policy and oversight of corporate political activities and the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
    66. Jackowicz, Krzysztof & Kozłowski, Łukasz & Mielcarz, Paweł, 2014. "Political connections and operational performance of non-financial firms: New evidence from Poland," Emerging Markets Review, Elsevier, vol. 20(C), pages 109-135.
    67. Farag, Hisham & Dickinson, David, 2020. "The power of Connections: Evidence from financial companies," Journal of Corporate Finance, Elsevier, vol. 64(C).
    68. Jordan, Steven J. & Vivian, Andrew & Wohar, Mark E., 2017. "Forecasting market returns: bagging or combining?," International Journal of Forecasting, Elsevier, vol. 33(1), pages 102-120.
    69. Xiuhua Wang & Xi Gu, 2019. "Political incentives in firms’ financial reporting: evidence from the crackdown on corrupt municipal officials," Economics of Governance, Springer, vol. 20(3), pages 255-284, September.
    70. Lin Cui & Yi Li & Klaus E. Meyer & Zijie Li, 2015. "Leadership Experience Meets Ownership Structure: Returnee Managers and Internationalization of Emerging Economy Firms," Management International Review, Springer, vol. 55(3), pages 355-387, June.
    71. Wolfgang Sofka & Christoph Grimpe & Ulrich Kaiser, 2022. "Understanding the unwritten rules of the game: Government work experience and salary premiums in foreign MNC subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 53(6), pages 1110-1132, August.
    72. Wellalage, Nirosha Hewa & Thrikawala, Sujani & Ghardallou, Wafa, 2022. "Political connections, family ownership and access to bank credit," Finance Research Letters, Elsevier, vol. 50(C).
    73. Humphery-Jenner, Mark & Powell, Ronan, 2014. "Firm size, sovereign governance, and value creation: Evidence from the acquirer size effect," Journal of Corporate Finance, Elsevier, vol. 26(C), pages 57-77.
    74. Weiqi Dai & Mingqing Liao & Qiao Lin & Jincai Dong, 2022. "Does entrepreneurs’ proactive attention to government policies matter?," Asian Business & Management, Palgrave Macmillan, vol. 21(3), pages 396-431, July.
    75. Shusen Qi & Duc Duy Nguyen, 2021. "Government connections and credit access around the world: Evidence from discouraged borrowers," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(2), pages 321-333, March.
    76. Yan, Ziqiao & Li, Yue, 2018. "Signaling through government subsidy: Certification or endorsement," Finance Research Letters, Elsevier, vol. 25(C), pages 90-95.
    77. Goh, Lisa & Liu, Xuejiao & Tsang, Albert, 2020. "Voluntary disclosure of corporate political spending," Journal of Corporate Finance, Elsevier, vol. 61(C).
    78. Lela Nurlaela Wati & Momon & Dwi Cahyono, 2023. "Double-Edged Sword of Controlling Shareholders on Politically Connected Group Business," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 75-91.
    79. Stephen Gray & Iman Harymawan & John Nowland, 2016. "Political and government connections on corporate boards in Australia: Good for business?," Australian Journal of Management, Australian School of Business, vol. 41(1), pages 3-26, February.
    80. Hou, Qingsong & Li, Weifang & Teng, Min & Hu, May, 2022. "Just a short-lived glory?The effect of China's anti-corruption on the accuracy of analyst earnings forecasts," Journal of Corporate Finance, Elsevier, vol. 76(C).
    81. Godinez, Jose R. & Liu, Ling, 2015. "Corruption distance and FDI flows into Latin America," International Business Review, Elsevier, vol. 24(1), pages 33-42.
    82. Hidaya Al Lawati, 2022. "Politically Connected Firms and Forward-Looking Disclosure in the Era of Oman Vision 2040," JRFM, MDPI, vol. 15(6), pages 1-22, May.
    83. Joao Albino‐Pimentel & Pierre Dussauge & J. Myles Shaver, 2018. "Firm non‐market capabilities and the effect of supranational institutional safeguards on the location choice of international investments," Strategic Management Journal, Wiley Blackwell, vol. 39(10), pages 2770-2793, October.
    84. He, Feng & Ma, Yaming, 2019. "Do political connections decrease the accuracy of stock analysts' recommendations in the Chinese stock market?," Economic Modelling, Elsevier, vol. 81(C), pages 59-72.
    85. Kusnadi, Yuanto & Srinidhi, Bin, 2020. "Cross-country differences in the effect of political connections on stock price informativeness," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
    86. Hui-Fun Yu & Tsui-Jung Lin & Hai-Yen Chang & Yu-Huai Wang, 2020. "The Impact of Political Connection and Information Asymmetry on Investment Efficiency: Evidence from China," Sustainability, MDPI, vol. 12(14), pages 1-15, July.
    87. Kusnadi, Yuanto, 2019. "Political connections and the value of cash holdings," Finance Research Letters, Elsevier, vol. 30(C), pages 96-102.
    88. Jackowicz, Krzysztof & Kozłowski, Łukasz & Podgórski, Błażej, 2022. "Political appointees and firms’ long-term capital market performance: Evidence from Central European countries," Finance Research Letters, Elsevier, vol. 49(C).
    89. Özcan Gül Berna & Gündüz Umut, 2015. "Political connectedness and business performance: evidence from Turkish industry rankings," Business and Politics, De Gruyter, vol. 17(1), pages 41-73, April.
    90. Akbar, Yusaf & Balboni, Bernardo & Bortoluzzi, Guido & Dikova, Desislava & Tracogna, Andrea, 2018. "Disentangling resource and mode escalation in the context of emerging markets. Evidence from a sample of manufacturing SMEs," Journal of International Management, Elsevier, vol. 24(3), pages 257-270.
    91. Fernández-Méndez, Laura & García-Canal, Esteban & Guillén, Mauro F., 2018. "Domestic political connections and international expansion: It's not only ‘who you know’ that matters," Journal of World Business, Elsevier, vol. 53(5), pages 695-711.
    92. Jia, Yuecheng & Simkins, Betty & Feng, Hongrui, 2023. "Political connections and short sellers," Journal of Banking & Finance, Elsevier, vol. 146(C).
    93. Dennis Coates & Iuliia Naidenova & Petr Parshakov, 2019. "Determinants of governmental support of Russian companies: lessons on industrial policy, rent-seeking and corruption," Constitutional Political Economy, Springer, vol. 30(4), pages 438-466, December.
    94. Xiang, Qian & Lin, Daomi & Wang, Jianjing, 2023. "The Formation, Consolidation, and Transition of International Brokerage Networks: The Case of an International New Venture in an Emerging Market," Journal of International Management, Elsevier, vol. 29(1).
    95. Xuan Bai & Jeanine Chang & Julie Juan Li, 2019. "How Do International Joint Ventures Build Legitimacy Effectively in Emerging Economies? CSR, Political Ties, or Both?," Management International Review, Springer, vol. 59(3), pages 387-412, June.
    96. Jain, Pankaj K. & Kuvvet, Emre & Pagano, Michael S., 2017. "Corruption’s impact on foreign portfolio investment," International Business Review, Elsevier, vol. 26(1), pages 23-35.
    97. Abdul Wahab, Effiezal Aswadi & How, Janice & Park, Jason & Verhoeven, Peter, 2018. "Political patronage and analysts’ forecast precision," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 307-320.
    98. Mingyi Hung & Yongtae Kim & Siqi Li, 2018. "Political connections and voluntary disclosure: Evidence from around the world," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(3), pages 272-302, April.

  4. Ding, Yuan & Nowak, Eric & Zhang, Hua, 2010. "Foreign vs. domestic listing: An entrepreneurial decision," Journal of Business Venturing, Elsevier, vol. 25(2), pages 175-191, March.

    Cited by:

    1. Haili Zhang & Michael Song & Huanhuan He, 2020. "Achieving the Success of Sustainability Development Projects through Big Data Analytics and Artificial Intelligence Capability," Sustainability, MDPI, vol. 12(3), pages 1-23, January.
    2. Ning Jia, 2017. "Diversification of pre-IPO ownership and foreign IPO performance," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1031-1061, May.
    3. Peng, Mike W. & Su, Weichieh, 2014. "Cross-listing and the scope of the firm," Journal of World Business, Elsevier, vol. 49(1), pages 42-50.
    4. Sun Hyun Park & Yanlong Zhang, 2020. "Cultural Entrepreneurship in Corporate Governance Practice Diffusion: Framing of “Independent Directors” by U.S.-Listed Chinese Companies," Organization Science, INFORMS, vol. 31(6), pages 1359-1384, November.
    5. Jing Zhang & Huizhi Yu, 2017. "Venture Capitalists’ Experience and Foreign IPOs: Evidence from China," Entrepreneurship Theory and Practice, , vol. 41(5), pages 677-707, September.
    6. Wei Huang & Agyenim Boateng & Alexander Newman, 2016. "Capital structure of Chinese listed SMEs: an agency theory perspective," Small Business Economics, Springer, vol. 47(2), pages 535-550, August.
    7. Jing Li & Klaus E Meyer & Hua Zhang & Yuan Ding, 2018. "Diplomatic and corporate networks: Bridges to foreign locations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(6), pages 659-683, August.
    8. Bell, R. Greg & Moore, Curt B. & Filatotchev, Igor, 2012. "Strategic and institutional effects on foreign IPO performance: Examining the impact of country of origin, corporate governance, and host country effects," Journal of Business Venturing, Elsevier, vol. 27(2), pages 197-216.
    9. Bai, Xiaoou & Tsang, Eric W.K. & Xia, Wei, 2020. "Domestic versus foreign listing: Does a CEO's educational experience matter?," Journal of Business Venturing, Elsevier, vol. 35(1).
    10. Alessandro Cirillo & Donata Mussolino & Sara Saggese & Fabrizia Sarto, 2018. "Looking at the IPO from the “top floor”: a literature review," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(3), pages 661-688, September.
    11. Patrascu (Sandu) Diana – Ramona, 2014. "The Decision Of Going Public – When, Where And Why?," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 166-172, February.

  5. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.

    Cited by:

    1. Frédéric Demerens & Dorra Najar & Jean-Louis Paré & Jean Redis, 2013. "Typology of stock market offenses in France: An analysis of sanctions by the AMF since 2006," Post-Print hal-00992928, HAL.
    2. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    3. Soheil Kazemian & Hadrian Geri Djajadikerta & Jamaliah Said & Saiyidi Mat Roni & Terri Trireksani & Md. Mahmudul Alam, 2021. "Corporate governance, market orientation and performance of Iran’s upscale hotels," Post-Print hal-03538168, HAL.
    4. Namrata Sandhu, 2020. "Behavioural Red Flags of Fraud: An Ex Post Assessment of Types and Frequencies," Global Business Review, International Management Institute, vol. 21(2), pages 507-525, April.
    5. Florian Hoos & Grégoire Bollmann, 2012. "Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(2), pages 115-132, November.
    6. Lesage , Cédric & Stolowy , Hervé & Cohen , Jeffrey & Ding , Yuan, 2015. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," HEC Research Papers Series 1105, HEC Paris.
    7. Shelagh Campbell & Yingqi Li & Junli Yu & Zhou Zhang, 2016. "The Impact of Occupational Community on the Quality of Internal Control," Journal of Business Ethics, Springer, vol. 139(2), pages 271-285, December.
    8. Wang, Ziwei & Yao, Shouyu & Sensoy, Ahmet & Goodell, John W. & Cheng, Feiyang, 2022. "Learning from failures: Director interlocks and corporate misconduct," International Review of Financial Analysis, Elsevier, vol. 84(C).
    9. Martin Mutschmann & Tim Hasso & Matthias Pelster, 2022. "Dark Triad Managerial Personality and Financial Reporting Manipulation," Journal of Business Ethics, Springer, vol. 181(3), pages 763-788, December.
    10. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
    11. Jessen L. Hobson & Matthew T. Stern & Aaron F. Zimbelman, 2020. "The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1217-1247, June.
    12. Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
    13. Eric N. Johnson & Linda A. Kidwell & D. Jordan Lowe & Philip M. J. Reckers, 2019. "Who Follows the Unethical Leader? The Association Between Followers’ Personal Characteristics and Intentions to Comply in Committing Organizational Fraud," Journal of Business Ethics, Springer, vol. 154(1), pages 181-193, January.
    14. Bahram Soltani, 2014. "The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals," Journal of Business Ethics, Springer, vol. 120(2), pages 251-274, March.
    15. Hou, Xiaohui & Wang, Tengyu & Ma, Caoyuan, 2021. "Economic policy uncertainty and corporate fraud," Economic Analysis and Policy, Elsevier, vol. 71(C), pages 97-110.
    16. Vasant Raval, 2018. "A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda," Journal of Business Ethics, Springer, vol. 150(3), pages 741-763, July.
    17. Ziwei Wang & Chunfeng Wang & Zhenming Fang, 2023. "Common institutional ownership and corporate misconduct," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 44(1), pages 102-136, January.
    18. Liuyang Ren & Xi Zhong & Liangyong Wan, 2022. "Missing Analyst Forecasts and Corporate Fraud: Evidence from China," Journal of Business Ethics, Springer, vol. 181(1), pages 171-194, November.
    19. Andrew Harrison & James Summers & Brian Mennecke, 2018. "The Effects of the Dark Triad on Unethical Behavior," Journal of Business Ethics, Springer, vol. 153(1), pages 53-77, November.
    20. F. Todd DeZoort & Paul D. Harrison, 2018. "Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations," Journal of Business Ethics, Springer, vol. 149(4), pages 857-874, June.
    21. Hideaki Sakawa & Naoki Watanabel, 2022. "Accounting Frauds and Main-Bank Monitoring in Japanese Corporations," Journal of Business Ethics, Springer, vol. 180(2), pages 605-621, October.
    22. Xiaotao Liu & Arnold Wright & Yi-Jing Wu, 2015. "Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing," Journal of Business Ethics, Springer, vol. 129(2), pages 295-310, June.
    23. James S. Ang & Zhiqian Jiang & Chaopeng Wu, 2016. "Good Apples, Bad Apples: Sorting Among Chinese Companies Traded in the U.S," Journal of Business Ethics, Springer, vol. 134(4), pages 611-629, April.
    24. Anastasia A. Zakolyukina, 2018. "How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 5-44, March.
    25. Roberto Tommasetti & Rodrigo de Oliveira Leite & Vinicius Mothé Maia & Marcelo Alvaro da Silva Macedo, 2021. "Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform," SAGE Open, , vol. 11(4), pages 21582440211, November.
    26. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
    27. Kerstin Lopatta & Mario Albert Gloger & Reemda Jaeschke, 2017. "Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 315-343, December.
    28. Ervin L. Black & F. Greg Burton & Joshua K. Cieslewicz, 2022. "Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement," Journal of Business Ethics, Springer, vol. 181(4), pages 945-978, December.
    29. Jiandong Chen & Douglas Cumming & Wenxuan Hou & Edward Lee, 2016. "Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?," Journal of Business Ethics, Springer, vol. 134(4), pages 727-742, April.
    30. Ingrid E. Fisher & Margaret R. Garnsey & Mark E. Hughes, 2016. "Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 23(3), pages 157-214, July.
    31. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
    32. James R. Van Scotter & Karina De Déa Roglio, 2020. "CEO Bright and Dark Personality: Effects on Ethical Misconduct," Journal of Business Ethics, Springer, vol. 164(3), pages 451-475, July.
    33. Su, Fei & Feng, Xu & Tang, Songlian, 2021. "Do site visits mitigate corporate fraudulence? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 78(C).
    34. Antoinette Rijsenbilt & Harry Commandeur, 2013. "Narcissus Enters the Courtroom: CEO Narcissism and Fraud," Journal of Business Ethics, Springer, vol. 117(2), pages 413-429, October.
    35. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    36. Egor Evdokimov & Dean Hanlon & Edwin KiaYang Lim, 2022. "Do Generalist CEOs Magnify Boardroom Backscratching?," Journal of Business Ethics, Springer, vol. 181(1), pages 221-247, November.
    37. Namrata Sandhu & Shefali Saluja, 2023. "Fraud Triangle as an Audit Tool," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(3), pages 418-443, August.
    38. Daniella Juric & Brendan O’Connell & Michaela Rankin & Jacqueline Birt, 2018. "Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases," Journal of Business Ethics, Springer, vol. 147(3), pages 545-563, February.
    39. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
    40. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.
    41. Maria Steinmeier, 2016. "Fraud in Sustainability Departments? An Exploratory Study," Journal of Business Ethics, Springer, vol. 138(3), pages 477-492, October.
    42. Jeanette Akkeren & Sherrena Buckby, 2017. "Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants," Journal of Business Ethics, Springer, vol. 146(2), pages 383-404, December.
    43. GuoHua Cao & WenJun Geng & Jing Zhang & Qi Li, 2023. "Financial constraints, short selling and corporate fraud: Evidence from China," Australian Economic Papers, Wiley Blackwell, vol. 62(2), pages 297-320, June.
    44. Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.
    45. Miron Gabriela Monica, 2020. "The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(4), pages 111-131, December.

  6. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herv, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Journal of Accounting and Public Policy, Elsevier, vol. 28(2), pages 154-161.

    Cited by:

    1. Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    2. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    3. Houqe, Muhammad Nurul & Easton, Samuel & van Zijl, Tony, 2014. "Does mandatory IFRS adoption improve information quality in low investor protection countries?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 87-97.
    4. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    5. Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.

  7. Ding, Yuan & Su, Xijia, 2008. "Implementation of IFRS in a regulated market," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 474-479.

    Cited by:

    1. Jiang, Haiyan & Chen, Jun, 2019. "Short selling and financial reporting quality: Evidence from Chinese AH shares," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 118-130.
    2. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 169-184.
    3. Maradona, Agus Fredy & Chand, Parmod, 2018. "The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 57-68.
    4. Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
    5. Liao, Li & Liu, Bibo & Wang, Hao, 2014. "China׳s secondary privatization: Perspectives from the Split-Share Structure Reform," Journal of Financial Economics, Elsevier, vol. 113(3), pages 500-518.
    6. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    7. Indra Abeysekera & Feng Li & Yingjun Lu, 2021. "Financial disclosure quality and sustainability disclosure quality. A case in China," PLOS ONE, Public Library of Science, vol. 16(5), pages 1-20, May.
    8. Arslan-Ayaydin, Özgür & Chen, Shimin & Ni, Serene Xu & Thewissen, James, 2022. "Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China," International Review of Financial Analysis, Elsevier, vol. 81(C).
    9. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
    10. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    11. Lennox, Clive & Wang, Zi-Tian & Wu, Xi, 2018. "Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 21-40.
    12. Jing Wang & Jim Haslam & Claire Marston, 2011. "The appraisal of ordinary shares by Chinese financial analysts," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(1), pages 5-30, May.
    13. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
    14. Tsai, Yu Ling & Huang, Hua-Wei, 2021. "Does IFRS reduce IPO underpricing? evidence from China," Finance Research Letters, Elsevier, vol. 40(C).
    15. Anubha Srivastava & Preeti Kulshrestha, 2021. "Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges," Paradigm, , vol. 25(1), pages 25-41, June.
    16. Roberto Carlos Klann & Ilse Maria Beuren, 2018. "Earnings management IFRS adoption in Brazilian and British companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 13-28, February.
    17. Wei Zhou & Liansheng Wu & Hong Wang, 2016. "The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 52(3), pages 404-440, September.
    18. Fan‐Hua Kung & Kieran James & Chia‐Ling Cheng, 2011. "Overseas listing and accounting conservatism: evidence from Chinese H‐share companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 266-278, September.
    19. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    20. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    21. Eng, Li Li & Sun, Li & Vichitsarawong, Thanyaluk, 2013. "The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore," Advances in accounting, Elsevier, vol. 29(2), pages 278-285.
    22. Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
    23. Phi Thi Diem Hong & Vu Thi Kim Anh & Manh Dung Tran, 2018. "Disadvantages and Motivation of Consolidated Financial Statements Preparation in Vietnam," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(3), pages 36-46, March.
    24. Xianfeng Jiang & Frank Packer, 2017. "Credit ratings of domestic and global agencies: What drives the differences in China and how are they priced?," BIS Working Papers 648, Bank for International Settlements.
    25. Yu Ling Tsai & Hua-Wei Huang, 2020. "Does Convergent-IFRS Adoption in China Increase Audit Fees?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-21, March.
    26. Lambert Jerman, 2015. "Les Enjeux De L'Application Des Normes Ias-Ifrs : L'Etude Des Preparateurs Des Comptes, Une Perspective De Recherche Encore Inexploree," Post-Print hal-01188736, HAL.

  8. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "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, vol. 33(7-8), pages 718-755.
    See citations under working paper version above.
  9. Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007. "Differences between domestic accounting standards and IAS: Measurement, determinants and implications," Journal of Accounting and Public Policy, Elsevier, vol. 26(1), pages 1-38.
    See citations under working paper version above.
  10. Yuan Ding & Hua Zhang & Junxi Zhang, 2007. "Private vs State Ownership and Earnings Management: evidence from Chinese listed companies," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 223-238, March.

    Cited by:

    1. Lin, Jing & An, Yunbi & Yang, Jun & Liang, Yinhe, 2019. "Price inversion and post lock-up period returns on private investments in public equity in China: An interest transfer perspective," Journal of Corporate Finance, Elsevier, vol. 54(C), pages 47-84.
    2. Majeed, Muhammad Ansar & Yan, Chao, 2021. "Financial statement comparability, state ownership, and the cost of debt: Evidence from China," Research in International Business and Finance, Elsevier, vol. 58(C).
    3. Daeheon Choi & Chune Young Chung & Young-Eun Kim & Ye Jun Kim & Paul Moon Sub Choi, 2020. "Sustainable Corporate Ownership Structures and Earnings Management in the Vietnamese Stock Market," Sustainability, MDPI, vol. 12(15), pages 1-32, July.
    4. Ahmed Aboud & Ahmed Diab, 2022. "Ownership Characteristics and Financial Performance: Evidence from Chinese Split-Share Structure Reform," Sustainability, MDPI, vol. 14(12), pages 1-18, June.
    5. Zhongju Liao & Manting Zhang & Xiaopeng Wang, 2019. "Do female directors influence firms' environmental innovation? The moderating role of ownership type," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 257-263, January.
    6. Huang, Wei, 2016. "The use of management forecasts to dampen analysts' expectations by Chinese listed firms," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 263-272.
    7. Elif Akben Selcuk & Pinar Sener, 2018. "Corporate Governance and Tunneling: Empirical Evidence from Turkey," Economics Bulletin, AccessEcon, vol. 38(1), pages 349-361.
    8. Hu, Helen Wei & Cui, Lin, 2014. "Outward foreign direct investment of publicly listed firms from China: A corporate governance perspective," International Business Review, Elsevier, vol. 23(4), pages 750-760.
    9. Victor Chen & Jing Li & Daniel Shapiro, 2011. "Are OECD-prescribed “good corporate governance practices” really good in an emerging economy?," Asia Pacific Journal of Management, Springer, vol. 28(1), pages 115-138, March.
    10. Miążek Radosław, 2021. "Corporate governance in state-owned enterprises. A systematic literature review: an international perspective," International Journal of Contemporary Management, Sciendo, vol. 57(4), pages 1-13, December.
    11. Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2012. "The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China," The British Accounting Review, Elsevier, vol. 44(4), pages 248-261.
    12. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "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, vol. 33(7-8), pages 718-755.
    13. Yang, Zhenyi & Cao, Xiaping & Lin, Wenlian & Liu, Jianhua, 2023. "The gatekeeping role of regulators and intermediaries: Evidence from regulatory reforms in China's IPO market," Economic Modelling, Elsevier, vol. 120(C).
    14. Liu, Li & Liu, Qigui & Tian, Gary & Wang, Peipei, 2018. "Government connections and the persistence of profitability: Evidence from Chinese listed firms," Emerging Markets Review, Elsevier, vol. 36(C), pages 110-129.
    15. Hirshleifer, David & Jian, Ming & Zhang, Huai, 2014. "Superstition and financial decision making," MPRA Paper 58620, University Library of Munich, Germany.
    16. Jiang, Haiyan & Habib, Ahsan & Zhou, Donghua, 2015. "Accounting restatements and audit quality in China," Advances in accounting, Elsevier, vol. 31(1), pages 125-135.
    17. Sumon Bhaumik & Andros Gregoriou, 2009. "???Family??? ownership, tunneling and earnings management: A review of the literature," William Davidson Institute Working Papers Series wp954, William Davidson Institute at the University of Michigan.
    18. Wei Li & Jianxun Chen & Hans Hendrischke, 2017. "An Institutional Perspective on Individual Work Well-Being: Evidence from China," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 132(1), pages 187-218, May.
    19. Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019. "Money shouts! How effective are punishments for accounting fraud?," The British Accounting Review, Elsevier, vol. 51(5).
    20. Saibal Ghosh, 2011. "Firm ownership type, earnings management and auditor relationships: evidence from India," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 26(4), pages 350-369, April.
    21. Di Cai & Jin-hui Luo & Di-fang Wan, 2012. "Family CEOs: Do they benefit firm performance in China?," Asia Pacific Journal of Management, Springer, vol. 29(4), pages 923-947, December.
    22. Huang, Wei & Goodell, John W. & Zhang, Hong, 2019. "Pre-merger management in developing markets: The role of earnings glamor," International Review of Financial Analysis, Elsevier, vol. 65(C).
    23. Ji, Xudong & Kaplan, Steven E. & Lu, Wei & Qu, Wen, 2020. "The role of voluntary internal control reporting in earnings quality: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
    24. Li, Yuanhui & Li, Xiao & Xiang, Erwei & Geri Djajadikerta, Hadrian, 2020. "Financial distress, internal control, and earnings management: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    25. Wenxuan Hou & Geoff Moore, 2010. "Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud," Journal of Business Ethics, Springer, vol. 95(2), pages 317-335, September.
    26. Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T., 2012. "The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 145-155.
    27. Lars Helge Haß & Sofia Johan & Denis Schweizer, 2016. "Is Corporate Governance in China Related to Performance Persistence?," Journal of Business Ethics, Springer, vol. 134(4), pages 575-592, April.
    28. Hossein Tarighi & Zeynab Nourbakhsh Hosseiny & Mohammad Reza Abbaszadeh & Grzegorz Zimon & Darya Haghighat, 2022. "How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran," Risks, MDPI, vol. 10(3), pages 1-23, February.
    29. Liu, Sun, 2019. "The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 49-68.
    30. Angelo M. Solarino & Brian K. Boyd, 2020. "Are all forms of ownership prone to tunneling? A meta‐analysis," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 488-501, November.
    31. Teng Lin & Marion Hutchinson & Majella Percy, 2015. "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 197-227, February.
    32. Hua Zhang & Yuanyang Song & Yuan Ding, 2015. "What Drives Managerial Perks? An Empirical Test of Competing Theoretical Perspectives," Journal of Business Ethics, Springer, vol. 132(2), pages 259-275, December.
    33. Andrzej Piosik, 2021. "Revenue Identification in Attaining Consensus Estimates on Income Predictions: The Function of Ownership Concentration and Managerial Ownership Confirmation from Poland," Sustainability, MDPI, vol. 13(23), pages 1-16, December.
    34. Doan, Anh-Tuan & Lin, Kun-Li & Doong, Shuh-Chyi, 2020. "State-controlled banks and income smoothing. Do politics matter?," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
    35. Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie, 2022. "Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
    36. Jean J. Chen & Haitao Zhang, 2014. "The Impact of the Corporate Governance Code on Earnings Management – Evidence from Chinese Listed Companies," European Financial Management, European Financial Management Association, vol. 20(3), pages 596-632, June.
    37. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
    38. Manh Dung Tran & Ngoc Hung Dang, 2021. "The Impact of Ownership Structure on Earnings Management: The Case of Vietnam," SAGE Open, , vol. 11(3), pages 21582440211, September.
    39. Liu, Sun, 2015. "Corporate governance and forward-looking disclosure: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 25(C), pages 16-30.
    40. Helen Wei Hu & Pei Sun, 2019. "What determines the severity of tunneling in China?," Asia Pacific Journal of Management, Springer, vol. 36(1), pages 161-184, March.
    41. Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
    42. Francesco Capalbo & Claudio Lupi & Margherita Smarra & Marco Sorrentino, 2021. "Elections and earnings management: evidence from municipally-owned entities," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 707-730, September.
    43. Alhashel, Bader S. & Albader, Sulaiman H., 2020. "How do sovereign wealth funds pay their portfolio companies’ executives? Evidence from Kuwait," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 303-322.
    44. Bushra Komal & Bilal & Ernest Ezeani & Asim Shahzad & Muhammad Usman & Juncheng Sun, 2023. "Age diversity of audit committee financial experts, ownership structure and earnings management: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2664-2682, July.
    45. Simone Poli, 2016. "The Relationship between Shareholder Gender and Earnings Management in Private Italian Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(1), pages 1-11, December.
    46. Oehmichen, Jana, 2018. "East meets west—Corporate governance in Asian emerging markets: A literature review and research agenda," International Business Review, Elsevier, vol. 27(2), pages 465-480.
    47. CAO, Ning & McGUINNESS, Paul B. & XI, Chao, 2021. "Does securities enforcement improve disclosure quality? An examination of Chinese listed companies' restatement activities," Journal of Corporate Finance, Elsevier, vol. 67(C).
    48. Amin, Qazi Awais & Cumming, Douglas, 2021. "Blockholders and real earnings management-the emerging markets context," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
    49. Yves Mard & Sylvain Marsat, 2012. "Earnings management and ownership structure: Evidence from France [Gestion des résultats comptables et structure de l'actionnariat : le cas français]," Post-Print hal-02156592, HAL.
    50. MohammadRezaei, Fakhroddin & Mohd-Saleh, Norman & Ahmed, Kamran, 2018. "Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views," The International Journal of Accounting, Elsevier, vol. 53(4), pages 295-313.
    51. Ahmed Abousamak, 2016. "Principal-principal internal governance mechanisms and the firms' performance: evidence from an emerging market," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 11(2), pages 145-169.
    52. Shulin Wang & Mahfuzul Haque & Steven Lamb, 2016. "Does transfer of control rights and private benefits of control increase efficiency? Evidence from China’s privatization of the SOE’s," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 14(4), pages 329-346, October.
    53. Lin, Boqiang & Wu, Nan, 2022. "Do heterogeneous oil price shocks really have different effects on earnings management?," International Review of Financial Analysis, Elsevier, vol. 79(C).
    54. Xingqiang Du & Shaojuan Lai, 2018. "Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China," Journal of Business Ethics, Springer, vol. 147(3), pages 565-593, February.
    55. Anthony P Cannizzaro & Robert J Weiner, 2018. "State ownership and transparency in foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(2), pages 172-195, February.
    56. Chan, Ann Ling-Ching & Ding, Rong & Hou, Wenxuan, 2014. "Does mutual fund ownership affect financial reporting quality for Chinese privately-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 131-140.
    57. Liona Lai & Henry Tam, 2017. "Corporate governance, ownership structure and managing earnings to meet critical thresholds among Chinese listed firms," Review of Quantitative Finance and Accounting, Springer, vol. 48(3), pages 789-818, April.
    58. Huyghebaert, Nancy & Xu, Weidong, 2015. "What determines the market share of investment banks in Chinese domestic IPOs?," China Economic Review, Elsevier, vol. 34(C), pages 150-168.
    59. Al-Hadi, Ahmed & Al-Yahyaee, Khamis Hamed & Hussain, Syed Mujahid & Taylor, Grantley, 2019. "Market risk disclosures and corporate governance structure: Evidence from GCC financial firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 73(C), pages 136-150.
    60. Oz, Ibrahim Onur & Yelkenci, Tezer, 2018. "Examination of real and accrual earnings management: A cross-country analysis of legal origin under IFRS," International Review of Financial Analysis, Elsevier, vol. 58(C), pages 24-37.
    61. Fakhroddin MohammadRezaei & Omid Faraji & Zabihollah Rezaee & Reza Gholami-Jamkarani & Mehdi Yari, 2024. "Substantive or symbolic compliance with regulation, audit fees and audit quality," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 32-51, March.
    62. Chen, Charles J.P. & Du, Jun & Su, Xijia, 2014. "A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(2), pages 115-129.
    63. Yves Mard & Sylvain Marsat, 2011. "Gestion des résultats comptables et structure de l'actionnariat : le cas français," Post-Print hal-00650550, HAL.
    64. Zhan, Feng & Proelss, Juliane & Schweizer, Denis, 2020. "China: From imitator to innovator?," Emerging Markets Review, Elsevier, vol. 42(C).
    65. René P. Orij & Saif Rehman & Hashim Khan & Faisal Khan, 2021. "Is CSR the new competitive environment for CEOs? The association between CEO turnover, corporate social responsibility and board gender diversity: Asian evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 731-747, March.
    66. Ding, Rong & Hou, Wenxuan & Kuo, Jing-Ming & Lee, Edward, 2013. "Fund ownership and stock price informativeness of Chinese listed firms," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 166-185.
    67. Jin-Hui Luo & Heng Liu, 2014. "Family-Concentrated Ownership in Chinese PLCs: Does Ownership Concentration Always Enhance Corporate Value?," IJFS, MDPI, vol. 2(1), pages 1-19, February.
    68. Ma, Guangyuan & Wang, Yihong & Xu, Yekun & Zhang, Limin, 2023. "The breadth of ownership and corporate earnings management," Finance Research Letters, Elsevier, vol. 52(C).
    69. Oleksandr Talavera & Shuxing Yin & Mao Zhang, 2022. "Political motives of excess leverage in state-owned firms," Discussion Papers 22-04, Department of Economics, University of Birmingham.
    70. Dong, Yizhe & Girardone, Claudia & Kuo, Jing-Ming, 2017. "Governance, efficiency and risk taking in Chinese banking," The British Accounting Review, Elsevier, vol. 49(2), pages 211-229.
    71. Chi, Jing & Yang, Jingjing & Young, Martin, 2014. "Mutual funds’ holdings and listed firms’ earnings management: Evidence from China," Journal of Multinational Financial Management, Elsevier, vol. 28(C), pages 62-78.
    72. Duc Nam Phung & Anil V. Mishra, 2016. "Ownership Structure and Firm Performance: Evidence from Vietnamese Listed Firms," Australian Economic Papers, Wiley Blackwell, vol. 55(1), pages 63-98, March.
    73. Francesco Capalbo & Marco Sorrentino & Margherita Smarra, 2018. "Earnings Management and State Ownership: A Literature Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 117-117, April.
    74. Susana Callao & José I. Jarne & David Wróblewski, 2017. "Why Do Companies From Emerging Countries Manage Earnings?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(2), pages 60-84.
    75. Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
    76. Jin-hui Luo & Di-fang Wan & Di Cai, 2012. "The private benefits of control in Chinese listed firms: Do cash flow rights always reduce controlling shareholders’ tunneling?," Asia Pacific Journal of Management, Springer, vol. 29(2), pages 499-518, June.
    77. Xingqiang Du, 2016. "Does Confucianism Reduce Board Gender Diversity? Firm-Level Evidence from China," Journal of Business Ethics, Springer, vol. 136(2), pages 399-436, June.
    78. Richardson, Grant & Wang, Bei & Zhang, Xinmin, 2016. "Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 141-158.
    79. Ohene-Asare, Kwaku & Turkson, Charles & Afful-Dadzie, Anthony, 2017. "Multinational operation, ownership and efficiency differences in the international oil industry," Energy Economics, Elsevier, vol. 68(C), pages 303-312.
    80. Shujun Ding & Chunxin Jia & Craig Wilson & Zhenyu Wu, 2015. "Political connections and agency conflicts: the roles of owner and manager political influence on executive compensation," Review of Quantitative Finance and Accounting, Springer, vol. 45(2), pages 407-434, August.
    81. Hyoungjin Lee, 2023. "Surviving the Time: CEO Tenure and Its Impact on Risky Foreign Direct Investment in Conflict-Prone Belt and Road Initiative Participant Countries," Sustainability, MDPI, vol. 15(17), pages 1-18, September.
    82. Katsuhiko Muramiya & Tomomi Takada, 2020. "How cross‐shareholding influences financial reporting: Evidence from Japan," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(5), pages 309-326, September.
    83. Lili Pi & Julian Lowe, 2011. "Can a powerful CEO avoid involuntary replacement?—An empirical study from China," Asia Pacific Journal of Management, Springer, vol. 28(4), pages 775-805, December.
    84. Tsai, Han-Fang & Lin, Tsui-Jung & Hung, Jung-Hua, 2015. "The effects of the split share structure reform on Chinese listed firms’ leverage decisions," The Quarterly Review of Economics and Finance, Elsevier, vol. 57(C), pages 86-100.
    85. Han, Minghui & Ding, Ashley & Zhang, Hao, 2022. "Foreign ownership and earnings management," International Review of Economics & Finance, Elsevier, vol. 80(C), pages 114-133.
    86. Bao, Shuji Rosey & Lewellyn, Krista B., 2017. "Ownership structure and earnings management in emerging markets—An institutionalized agency perspective," International Business Review, Elsevier, vol. 26(5), pages 828-838.
    87. Hsieh, Yu-Ting & Chen, Tsung-Kang & Tseng, Yi-Jie & Lin, Ruey-Ching, 2018. "Top Management Team Characteristics and Accrual-Based Earnings Management," The International Journal of Accounting, Elsevier, vol. 53(4), pages 314-334.
    88. Li, Chihua & Tseng, Yijie & Chen, Tsung-Kang, 2016. "Top management team expertise and corporate real earnings management activities," Advances in accounting, Elsevier, vol. 34(C), pages 117-132.
    89. Lisic, Ling Lei & Silveri, Sabatino (Dino) & Song, Yanheng & Wang, Kun, 2015. "Accounting fraud, auditing, and the role of government sanctions in China," Journal of Business Research, Elsevier, vol. 68(6), pages 1186-1195.
    90. Can An & Xiaofei Pan & Gary Tian, 2016. "How Does Corporate Governance Affect Loan Collateral? Evidence from Chinese SOEs and Non-SOEs," International Review of Finance, International Review of Finance Ltd., vol. 16(3), pages 325-356, September.
    91. Xin Chen & En Xie & Marc Van Essen, 2021. "Performance feedback and firms’ R&D frequency: a comparison between state-owned and private-owned enterprises in China," Asian Business & Management, Palgrave Macmillan, vol. 20(2), pages 221-258, April.
    92. Liping Xu & Shuxia Zhang & Ning Liu & Li Chen, 2018. "Corporate Hypocrisy: Role of Non-Profit Corporate Foundations in Earnings Management of For-Profit Founder Firms," Sustainability, MDPI, vol. 10(11), pages 1-24, November.
    93. Conyon, Martin J. & He, Lerong, 2011. "Executive compensation and corporate governance in China," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1158-1175, September.
    94. Helen Hu & On Tam & Monica Tan, 2010. "Internal governance mechanisms and firm performance in China," Asia Pacific Journal of Management, Springer, vol. 27(4), pages 727-749, December.
    95. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
    96. Andrzej Piosik & Ewa Genge, 2019. "The Influence of a Company’s Ownership Structure on Upward Real Earnings Management," Sustainability, MDPI, vol. 12(1), pages 1-24, December.
    97. Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016. "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, vol. 132(S), pages 155-173.
    98. Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014. "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, vol. 49(1), pages 101-136.
    99. Haroon ur Rashid Khan & Waqas Bin Khidmat & Osama Al Hares & Naeem Muhammad & Kashif Saleem, 2020. "Corporate Governance Quality, Ownership Structure, Agency Costs and Firm Performance. Evidence from an Emerging Economy," JRFM, MDPI, vol. 13(7), pages 1-35, July.
    100. Peng, Winnie Qian & Wei, K.C. John & Yang, Zhishu, 2011. "Tunneling or propping: Evidence from connected transactions in China," Journal of Corporate Finance, Elsevier, vol. 17(2), pages 306-325, April.
    101. Wakara Ibrahimu Nyabakora, 2023. "Earnings management in public companies: a bibliometric review," SN Business & Economics, Springer, vol. 3(9), pages 1-23, September.
    102. Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
    103. Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.

  11. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2007. "R&D productivity: an exploratory international study," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(1), pages 86-101, February.

    Cited by:

    1. Nourhene BLIBECH & Sarra Berraies, 2018. "The impact of CEO' duality and board's size and independence on firms’ innovation and financial performance," E3 Journal of Business Management and Economics., E3 Journals, vol. 9(1), pages 022-029.
    2. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    3. Peng Zou & Qi Wang & Jinhong Xie & Chenxi Zhou, 2020. "Does doing good lead to doing better in emerging markets? Stock market responses to the SRI index announcements in Brazil, China, and South Africa," Journal of the Academy of Marketing Science, Springer, vol. 48(5), pages 966-986, September.
    4. Efstathios G. Parcharidis & Nikos C. Varsakelis, 2010. "R&D and Tobin's q in an emerging financial market: the case of the Athens Stock Exchange," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(5), pages 353-361.
    5. Jean-François Casta & Olivier J. Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
    6. Guy D. Fernando & Qiao Xu, 2012. "CEO compensation and strategic expenses: penalizing, shielding or rewarding?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(3), pages 279-297, August.
    7. Annette Ptok & Rupinder P. Jindal & Werner J. Reinartz, 2018. "Selling, general, and administrative expense (SGA)-based metrics in marketing: conceptual and measurement challenges," Journal of the Academy of Marketing Science, Springer, vol. 46(6), pages 987-1011, November.
    8. Chong Yu & Samuel DiGangi & Angel Jannasch-Pennell, 2012. "A Time-Lag Analysis of the Relationships Among PISA Scores, Scientific Research Publication, and Economic Performance," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 107(2), pages 317-330, June.
    9. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    10. Orbach Yair & Fruchter Gila E., 2010. "A Utility-Based Diffusion Model Applied to the Digital Camera Case," Review of Marketing Science, De Gruyter, vol. 8(1), pages 1-28, June.
    11. Kamran Ahmed & John Hillier & Elisabeth Tanusasmita, 2011. "R&D profitability, intensity and market‐to‐book: evidence from Australia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(2), pages 150-177, September.

  12. Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang, 2006. "Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 181-218.
    See citations under working paper version above.
  13. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"," The International Journal of Accounting, Elsevier, vol. 40(4), pages 359-362.

    Cited by:

    1. Lopes, Alexsandro Broedel & de Alencar, Roberta Carvalho, 2010. "Disclosure and cost of equity capital in emerging markets: The Brazilian case," The International Journal of Accounting, Elsevier, vol. 45(4), pages 443-464, December.
    2. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    3. MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
    4. Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
    5. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    6. Hedi Baazaoui, 2020. "For A New Method Of Calculating The Disclosure Index," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(2), pages 9-24.
    7. Richard Baker & Yuri Biondi & Qiushong Zhang, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," Post-Print hal-00565498, HAL.
    8. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    9. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    10. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    11. Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
    12. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    13. Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
    14. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
    15. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    16. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    17. Reza Tajaddini & Hassan F. Gholipour, 2017. "National Culture and Default on Mortgages," International Review of Finance, International Review of Finance Ltd., vol. 17(1), pages 107-133, March.
    18. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    19. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    20. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    21. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    22. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    23. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    24. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    25. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    26. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    27. Claudia Catalina CIOCAN, 2019. "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 114-114.
    28. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    29. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    30. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    31. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    32. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    33. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    34. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    35. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
    36. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    37. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    38. Katarzyna Koleœnik, 2014. "The Role Of Culture In Accounting In The Light Of Hofstede’S, Gray’S And Schwartz’S Cultural Dimensions Theories – A Literature Review," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(3), pages 33-41, January.
    39. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    40. Franco Mara & Meneses Raquel, 2020. "The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 10(1), pages 56-73, May.
    41. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    42. Prather-Kinsey, Jenice & Boyar, Scott & Hood, Anthony C., 2018. "Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 61-69.
    43. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    44. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    45. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers 19/2017, Bank of Finland.
    46. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
    47. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    48. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    49. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    50. Sherif Elhalaby & Adel Sarea & Awwad Alnesafi & Mujeeb Saif Mohsen Al-Absy, 2023. "The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences," Economies, MDPI, vol. 11(2), pages 1-22, January.
    51. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.
    52. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

  14. Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve, 2005. "Why do national GAAP differ from IAS? The role of culture," The International Journal of Accounting, Elsevier, vol. 40(4), pages 325-350.

    Cited by:

    1. Lopes, Alexsandro Broedel & de Alencar, Roberta Carvalho, 2010. "Disclosure and cost of equity capital in emerging markets: The Brazilian case," The International Journal of Accounting, Elsevier, vol. 45(4), pages 443-464, December.
    2. Riaz, Zahid & Ray, Pradeep & Ray, Sangeeta, 2022. "The impact of digitalisation on corporate governance in Australia," Journal of Business Research, Elsevier, vol. 152(C), pages 410-424.
    3. MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
    4. Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
    5. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    6. Christine Fournès, 2009. "Impact Des Facteurs Culturels Sur Les Premices Du Controle Des Comptes En France Et Chez Ses Voisins Europeens (1850 – 1929)," Post-Print halshs-00458906, HAL.
    7. Hedi Baazaoui, 2020. "For A New Method Of Calculating The Disclosure Index," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(2), pages 9-24.
    8. Richard Baker & Yuri Biondi & Qiushong Zhang, 2010. "Disharmony in international accounting standards setting: The Chinese approach to accounting for business combinations," Post-Print hal-00565498, HAL.
    9. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    10. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.
    11. Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009. "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 954-959, May.
    12. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    13. Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
    14. Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis, 2018. "The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 52-73.
    15. Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
    16. Henry, Elaine & Thewissen, James & Torsin, Wouter, 2021. "International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness," LIDAM Discussion Papers LFIN 2021016, Université catholique de Louvain, Louvain Finance (LFIN).
    17. Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
    18. David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 85-100.
    19. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    20. Reza Tajaddini & Hassan F. Gholipour, 2017. "National Culture and Default on Mortgages," International Review of Finance, International Review of Finance Ltd., vol. 17(1), pages 107-133, March.
    21. Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
    22. Masahiro Enomoto, 2018. "Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities," Discussion Paper Series DP2018-06, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2020.
    23. Kamel Touhami & Karim Mhedhbi, 2014. "La Gestion des résultats comptables par les dirigeants de l’acquéreur en période de pré-acquisition," Post-Print hal-01899494, HAL.
    24. Singgih Wijayana & Sidney J. Gray, 2019. "Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?," Management International Review, Springer, vol. 59(2), pages 307-334, April.
    25. Tsalavoutas, Ioannis & André, Paul & Evans, Lisa, 2012. "The transition to IFRS and the value relevance of financial statements in Greece," The British Accounting Review, Elsevier, vol. 44(4), pages 262-277.
    26. Wijayana, Singgih & Gray, Sidney J., 2018. "Capital market consequences of cultural influences on earnings: The case of cross-listed firms in the U.S. stock market," International Review of Financial Analysis, Elsevier, vol. 57(C), pages 134-147.
    27. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    28. Nobes, Christopher, 2018. "Lessons from misclassification in international accounting," The British Accounting Review, Elsevier, vol. 50(3), pages 239-254.
    29. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
    30. Claudia Catalina CIOCAN, 2019. "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 114-114.
    31. Bertrand, Jérémie & de Brebisson, Hélène & Burietz, Aurore, 2021. "Why choosing IFRS? Benefits of voluntary adoption by European private companies," International Review of Law and Economics, Elsevier, vol. 65(C).
    32. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    33. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    34. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    35. Macías, Marta & Muiño, Flora, 2011. "Examining dual accounting systems in Europe," The International Journal of Accounting, Elsevier, vol. 46(1), pages 51-78, March.
    36. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    37. Helen Hong Yang & Colin Clark & Changyu Wu & Alan Farley, 2018. "Insights from Accounting Practitioners on China's Convergence with IFRS," Australian Accounting Review, CPA Australia, vol. 28(1), pages 14-27, March.
    38. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    39. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
    40. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
    41. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
    42. Katarzyna Koleœnik, 2014. "The Role Of Culture In Accounting In The Light Of Hofstede’S, Gray’S And Schwartz’S Cultural Dimensions Theories – A Literature Review," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(3), pages 33-41, January.
    43. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    44. Franco Mara & Meneses Raquel, 2020. "The Influence of Culture in Customers’ Expectations about the Hotel Service in Latin Countries with Different Human Development Levels," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 10(1), pages 56-73, May.
    45. Christophe Belleval & Carine Boiteau, 2006. "The implementing of IFRS standards by french firms studied from the perspective of performative language theories [Une interprétation de l'influence potentielle des normes IFRS sur les entreprises ," Post-Print halshs-00558427, HAL.
    46. Prather-Kinsey, Jenice & Boyar, Scott & Hood, Anthony C., 2018. "Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 61-69.
    47. Gabriele Guggiola, 2010. "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods qf1002, Department of Economics, University of Insubria.
    48. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    49. Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Bank of Finland Research Discussion Papers 19/2017, Bank of Finland.
    50. Nurunnabi, Mohammad, 2015. "The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country," Advances in accounting, Elsevier, vol. 31(1), pages 136-149.
    51. Baker C. Richard & Yuri Biondi & Qiusheng Zhang, 2009. "Résistance Et Confusion Dans L'Harmonization Des Normes Comptables Internationales : L'Approche Chinoise Aux Fusions Et Acquistions," Post-Print halshs-00458944, HAL.
    52. Jean-Michael Sahut & Sandrine Boulerne, 2010. "Have Ias (International Accounting Standards)/Ifrs Improved The Information Content Of Intangibles In France ?," Post-Print hal-02104906, HAL.
    53. Bikki Jaggi & Alessandra Allini & Francesca Manes Rossi & Adele Caldarelli, 2016. "Impact of Accounting Traditions, Ownership and Governance Structures on Financial Reporting by Italian Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 19(01), pages 1-29, March.
    54. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    55. Sherif Elhalaby & Adel Sarea & Awwad Alnesafi & Mujeeb Saif Mohsen Al-Absy, 2023. "The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences," Economies, MDPI, vol. 11(2), pages 1-22, January.
    56. Chen, Charles J.P. & Ding, Yuan & Xu, Bin, 2014. "Convergence of accounting standards and foreign direct investment," The International Journal of Accounting, Elsevier, vol. 49(1), pages 53-86.
    57. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

  15. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2004. "Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 87-106, December.

    Cited by:

    1. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2011. "L'innovation : une incitation à la gestion des résultats ?," Post-Print hal-00650418, HAL.
    2. Guillaume Dumas, 2012. "Le Comportement Myopique D'Investissement En R&D : Une Realite En France ?," Post-Print hal-00690955, HAL.
    3. Rihab Guidara & Younes Boujelbene, 2014. "R&D-Based Earnings Management and Accounting Performance Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 81-93, April.

  16. Stolowy, Herve & Ding, Yuan, 2003. "Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups," The International Journal of Accounting, Elsevier, vol. 38(2), pages 195-213.

    Cited by:

    1. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    2. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).

  17. Yuan Ding & Hervé Stolowy, 2003. "Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D," Revue Finance Contrôle Stratégie, revues.org, vol. 6(1), pages 39-62, March.

    Cited by:

    1. Azhaar Lajmi & Marjène Gana, 2011. "Structure de Propriété et Qualité de l'Audit Externe : Cas des Entreprises Belges Cotées," Post-Print hal-00650542, HAL.
    2. Marc de Bourmont, 2006. "Les Determinants De La Publication D'Informations Sur Les Activites De Recherche Et Developpement En France : Une Etude Longitudinale Et Methodologique," Post-Print halshs-00548045, HAL.
    3. Laetitia Pozniak, 2013. "Internet Financial Communication: Evidence from Unregulated Markets of Brussels and Paris," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(5), pages 107-122.
    4. Laetitia Pozniak & Perrine Ferauge & Laurent Arnone & Angy Geerts, 2011. "Determinants Of Internet Corporate Social Responsibility Communication," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 1-14.
    5. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558439, HAL.
    6. Samah Rebai Azouz, 2013. "Gouvernement D'Entreprise Et Choix Du Mode De Comptabilisation Des Investissements En R&D : Cas Des Entreprises Françaises Cotées," Post-Print hal-00996788, HAL.
    7. Souha Charfi-Laadhar, 2006. "Analyse empirique des facteurs explicatifs de la décision d'activation des dépenses de recherche et développement : Cas des entreprises françaises," Post-Print halshs-00558369, HAL.
    8. Samah Rebai Azouz, 2011. "Les motivations de l'inscription des investissements en R&D à l'actif : Divulgation volontaire d'informations ou gestion des résultats ?," Post-Print hal-00650564, HAL.
    9. Anne-Laure Farjaudon, 2006. "L'évaluation des marques, au carrefour des recherches en comptabilité, finance, contrôle de gestion et marketing," Post-Print halshs-00548127, HAL.
    10. Sophie Audousset-Coulier, 2006. "L'influence du gouvernement d'entreprise et du co-commissariat aux comptes sur la détermination des honoraires d'audit des sociétés cotées françaises," Post-Print halshs-00548082, HAL.
    11. Mélanie Croquet & Laeticia Pozniak & Olivier Colot, 2014. "La Qualité De L'Information Financière Est-Elle Liée À La Structure Du Capital ? Le Cas Des Blue Chips Et Small Caps Belges," Post-Print hal-01899079, HAL.
    12. Marc de Bourmont, 2012. "La résolution d'un problème de multicolinéarité au sein des études portant sur les déterminants d'une publication volontaire d'informations : proposition d'un algorithme de décision simplifié basé sur," Post-Print hal-00691156, HAL.

  18. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2003. "‘Shopping Around’ for Accounting Practices: The Financial Statement Presentation of French Groups," Abacus, Accounting Foundation, University of Sydney, vol. 39(1), pages 42-65, February.

    Cited by:

    1. Samira Demaria & Dominique Dufour, 2007. "Les choix d'options comptables lors de la transition aux normes IAS/IFRS : quel rôle pour la prudence ?," Post-Print halshs-00266104, HAL.
    2. Jiří Strouhal & Marie Paseková & Libuše Müllerová, 2011. "Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 39-59.
    3. Elena Barbu, 2006. "L'application des normes IAS/IFRS par les entreprises françaises cotées : une décision sous influence institutionnelle," Post-Print halshs-00548117, HAL.
    4. Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017. "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 513-529.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.