Minyue Dong

Publications | Phd and Masters theses

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27 publications

2022 | 2021 | 2020 | 2019 | 2017 | 2016 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2007 | 2006 | 2002 |
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
Dong Minyue, Oberson Romain, 2022/09/19. Accounting and Business Research, 52 (6) pp. 641-679. Peer-reviewed.
 
The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study
Dong Minyue, 2021/01. The International Journal of Accounting, 56 (01) p. 20.
 
Banks' Discretion Over the Debt Valuation Adjustment for Own Credit Risk
Dong Minyue, Doukakis Leonidas, Ryan Stephen G., 2020/12/23. Journal of Accounting, Auditing & Finance.
 
Maîtriser l’information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes, cadre conceptuel et établissement des comptes annuels
Stettler Alfred, Dousse Vincent, Dong Minyue, Darbellay Yves, 2019., 9e édition, 1, Presses polytechniques et universitaires romandes.
 
Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks
Dong M., Zhang X.-J., 2017/03/30. European Accounting Review pp. 1-27. Peer-reviewed.
 
Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities
Dong M., Doukakis L., Ryan S. , 2016. dans 39th Annual Congress of the European Accounting Association, European Accounting Association.
 
Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels
Stettler A., Dousse V., Dong M., Darbellay Y., 2016., 8e édition Economie+Management, 1 691, Presses polytechniques et universitaires romandes.
 
Discussion of "Convergence of Accounting Standards and Foreign Direct Investment"
Dong M., 2014/03. The International Journal of Accounting, 49 (1) pp. 87-96. Peer-reviewed.
Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization
Dong M., Ryan S.G., Zhang X.-J., 2014/03. Review of Accounting Studies, 19 (1) pp. 242-280. Peer-reviewed.
 
Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion
Apothéloz B., Stettler A., Dousse V., Dong M., 2014., 4e édition , 2, Presses polytechniques universitaires romandes.
 
Maîtriser l'information comptable : Volume 4. Exercices et cas
Apothéloz B., Stettler A., Dousse V., Kunz A. H., Dong M., 2013., 4e édition, 4, Presses polytechniques et universitaires romandes.
 
Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital.
Apothéloz B., Stettler A., Dousse V., Dong M., 2012., 4ème édition , 3, Presses polytechniques et universitaires romandes.
 
Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives
Dong M., Shan J., 2012. dans The American Accounting Association (AAA) annual conference. Peer-reviewed.
 
Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies
Dong M., Stettler A., 2011/09. The International Journal of Accounting, 46 (3) pp. 271-303. Peer-reviewed.
 
Determinants of Corporate Disclosure: A multicountry, multilevel study
Dong M., 2010/05. 268, Lambert Academic Publishing AG & Co. (LAP).
 
Historical-Cost or Fair-Value Accounting: Analysis of the Reclassification of Unrealized Holding Gains and Losses for Marketable Securities
Dong M., Zhang X-J., 2010. dans 33rd European Accounting Association (EAA) annual conference. Peer-reviewed.
 
The effect of governance transparency on earnings response coefficient: evidence from emerging markets
Dong M., Xue Q., 2010. International Journal of Accounting, Auditing and Performance Evaluation, 6 (2/3) p. 158. Peer-reviewed.
 
Local versus global: Corporate governance practices in Chinese domestic and overseas companies
Dong M., Xue Q., 2009/11. International Journal of Disclosure and Governance, 6 (4) pp. 336-354. Peer-reviewed.
 
How to correctly estimate firm-level and country-level effects in cross-sectional analysis of international accounting issues? A simulation study on corporate disclosure
Dong M., 2009/02., The Accounting Section of the German Academic Association for Business Research (AS-VHB) dans Annual Conference of Financial and Management Accounting, Auditing and Corporate Governance.
 
The legal bonding of corporate governance- evidence from emerging markets
Dong M., Xue Q., 2009. dans 32nd European Accounting Association (EAA) annual conference. Peer-reviewed.
 
Correctly estimating models in international accounting contexts: combining company and country-level effects
Dong M., Antonakis J., 2007. dans 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. Peer-reviewed.
 
Does market globalisation affect corporate governance structure and governance quality? Evidence from Chinese companies
Dong M., Xue Q., 2007. dans 30th European Accounting Association (EAA) annual conference. Peer-reviewed.
 
What drives corporate disclosure directly? A multicountry, multilevel model
Dong M., Antonakis J., 2007. dans 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. Peer-reviewed.
 
Why multilevel effects should not be ignored in international empirical studies
Dong M., Antonakis J., 2007. dans 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007. Peer-reviewed.
 
Market globalisation and corporate governance- evidence from Chinese companies
Dong M., Xue Q., 2006., Chinese Accounting Association dans 3rd Annual Conference on Financial Accounting Research.
 
A Framework for Narrowing the Digital Divide
Osterwalder A., Rossi M., Dong M., 2002. pp. 104-115 dans Kamel S. (eds.) Managing globally with information technology chap. 8, IRM Press.
 
The Business Model Handbook for Developing Countries.
Osterwalder A., Rossi M., Dong M., 2002. dans Proc.IRMA'2002, Seattle.
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