BOOK PUBLICATIONS:
Financial Accounting and Reporting: A Global Perspective. London: South-Western Cengage Learning UK, 2010, 2013. (in coll. with H. Stolowy and M. J. Lebas) http://www.amazon.com/Financial-Accounting-Reporting-Global-Perspective/dp/1408076861/ref=sr_1_2?ie=UTF8&qid=1382514779&sr=8-2&keywords=Financial+Accounting+and+Reporting%3A+A+Global+Perspective
Comptabilité et Analyse Financière : une Perspective Globale. Brussels: Editions De Boeck Université, 2010, 2013. (in coll. with H. Stolowy and M. J. Lebas) http://www.amazon.fr/Comptabilité-analyse-financière-perspective-globale/dp/2804174999/ref=sr_1_1?ie=UTF8&qid=1382514730&sr=8-1&keywords=Comptabilité+et+Analyse+Financière+%3A+une+Perspective+Globale
《财务报告与分析:一种国际化视角》 出 版 社：机械工业出版社，2013（合著者：埃韦尔.施托洛韦, 米歇尔J.勒巴) http://www.amazon.cn/图书/dp/product-description/B00EL6Q18O
PUBLICATIONS IN REFEREED JOURNALS:
“What Drives Managerial Perks? An Empirical Test of Competing Theoretical Perspectives”, Journal of Business Ethics, Forthcoming. (in coll. with Yuanyang Song and Hua Zhang) Download
“Social capital, informal governance and post-IPO firm performance: A study of Chinese entrepreneurial firms”, Journal of Business Ethics, Forthcoming. (in coll. with Jerry Cao and Hua Zhang) Download
“The Role of Institutional Development in the Prevalence and Value of Family Firms”, Journal of Corporate Finance, 31, 2015, 284-305. (in coll. With Raphael Amit, Belen Villalonga and Hua Zhang) Download
“Overcoming distrust in host societies: How state-owned enterprises adapt their foreign entries to institutional pressures”, Journal of International Business Studies, 45.8, 2014, 1005-1028. (in coll. with Klaus Meyer, Jing Li and Hua Zhang) Download
Response to Discussant “Convergence of Accounting Standards and Foreign Direct Investment”,The International Journal of Accounting, 49, 2014, 97-100. (in coll. with Charles J. P. Chen and Bin Xu) Download
“Convergence of Accounting Standards and Foreign Direct Investment”, The International Journal of Accounting, 49, 2014, 53-86. (in coll. with Charles J. P. Chen and Bin Xu) Download
“Analyst coverage, earnings management and financial development: An international study”, Journal of Accounting and Public Policy, 32, 2013, 1-25. (in coll. with Francois Degeorge, Thomas Jeanjean and Hervé Stolowy) Download
“Corporate Fraud and Managers’ Behavior: Evidence from the Press”, Journal of Business Ethics, Volume 95, Supplement 2, 2010，271-315. (in coll. with Jeffrey Cohen, Cédric Lesage and Hervé Stolowy) Download
“High-Level Political Connections, Corruption, and Analyst Forecast Accuracy around the World”, Journal of International Business Studies, 41(9), 2010, 1505-1524. (in coll. with Charles J. P. Chen and Chansog (Francis) Kim) Download
“Foreign vs. domestic listing: an entrepreneurial decision”, Journal of Business Venturing, 25(2), 2010, 175–191. (in coll. with Eric Nowak and Hua Zhang) Download
“Observations on measuring the differences between domestic accounting standards and IAS: A reply”, Journal of Accounting and Public Policy, 28, 2009, 154-161. (in coll. with Thomas Jeanjean and Hervé Stolowy) Download
“Implementation of IFRS in a Regulated Market”, Journal of Accounting and Public Policy, 27(6), 2008, 474-479. (in coll. with Xijia Su) Download
“Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model”, Accounting, Organizations and Society, 33 (7-8), 2008, 718-755. (in coll. with J. Richard and H. Stolowy) Download
“The Financial and Operating Performance of Chinese Family-Owned Listed Firms”, Management International Review, Volume 48, Issue 3, 2008, pp. 1-22. (in coll. with Hua Zhang and Junxi Zhang) Download
“The impact of firms’ internationalization on financial statement presentation: some French evidence”, Advances in Accounting Incorporating Advances in International Accounting, Volume 24, Issue 1, 2008, pp. 145-156. (in coll. with T. Jeanjean and H. Stolowy) Download
“Institutional effects on information content of US and French management earnings forecasts: Evidence from market reactions and analyst revisions”, Advances in Accounting Incorporating Advances in International Accounting, Volume 24, Issue 1, 2008, pp. 101-109. (in coll. with John Li) Download
“Identifying and coping with balance sheet differences: a comparative analysis of U.S., Chinese, and French oil and Gas firms using the “statement of financial structure”, Issues in Accounting Education, Vol. 22, No. 4, November 2007, pp. 591-606. (in coll. with Hervé Stolowy and Gary Entwistle) Download Article Text
“R&D Productivity: An Exploratory International Study”, Review of Accounting and Finance, Vol. 6, No. 1, 2007, pp. 86-101. (in coll. with Hervé Stolowy and Michel Tenenhaus) Download
“Private vs. State ownership and earnings management: Evidence from Chinese listed companies”, Corporate Governance: An International Review, Volume 15, Number 2, March 2007, 224-239. (in coll. with Hua Zhang and Junxi Zhang) Download
“Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications”, Journal of Accounting and Public Policy, Volume 26, Issue 1, January-February 2007, Pages 1-38. (in coll. with Ole-Kristian Hope,Thomas Jeanjean and Hervé Stolowy) Download the IAS score data for 62 countries here Excel Format STAT Format
“Disclosure and determinants studies: An extension with the divisive clustering method (DIV)”, European Accounting Review, Vol. 15, No. 2, 2006, 181-218. (in coll. with Marie Chavent, Hervé Stolowy, Linghui Fu and Huiwen Wang) Download
“Timeliness and conservatism: Changes over time in the properties of accounting income in France”, Review of Accounting and Finance, 5(2), 2006, 92-107. (in coll. with Hervé Stolowy) Download
“Accounting failures in Chinese listed firms: origins and typology”, International Journal of Disclosure and Governance, Vol. 2, No. 4, 2005, 395-412. (in coll. with Hua Zhang and Honghui Zhu) Download
“Why do national GAAP differ from IAS? The role of culture”, The International Journal of Accounting, Vol. 40, No. 4, 2005, 325-350. (in coll. with T. Jeanjean and H. Stolowy) Download the IAS score data for 62 countries here Excel Format STAT Format
“Using ‘statement of intermediate balances’ as tool for international financial statement analysis in airline industry”. Advances in International Accounting, Vol. 18, 2005, pp. 169-198, Elsevier Science Ltd. (in coll. with C. Richard Baker and Hervé Stolowy) Download
“International Differences In R&D Disclosure Practices: Evidence In A French And Canadian Context”, Advances in International Accounting, Volume 17, 2004, pp. 55-72, Elsevier Science Ltd. (in coll. with Hervé Stolowy and Gary Entwistle) Download
"Flexibility of regulation and firms’ opportunism in the choice of alternative accounting standards: an illustration based on large French groups", The International Journal of Accounting, Volume 38, No. 2,2003, 195–213. (in coll. with Hervé Stolowy) Download
"‘Shopping Around’ for Accounting Practices: the Financial Statement Presentation of French Groups", ABACUS, Vol. 39, No. 1, 2003, 42-65. (in coll. with Hervé Stolowy and Michel Tenenhaus) Download