Professeurs et Recherche

Teaching

master Bank Accounting and Reporting
Related programme
Master of Science (MSc) in Accounting, Control and Finance

master Research Seminar in Bank Accounting
Related programme
Master of Science (MSc) in Accounting, Control and Finance

Assistants

	Miao He paris.muse7@gmail.com			Wassim Landoulsi wassim.landoulsi@unil.ch Room: ANT 3026

	Diego Lopez Codeso diego.lopezcodeso@unil.ch Tel: (021 692) 6107 Room: 3031			Jiawei Lu jiawei.lu@unil.ch Room: Ant. 3026

	Quentin Misenta quentin.misenta@unil.ch Tel: (021 692) 61.01 Room: Ant. 3026			Florian Perusset florian.perusset@unil.ch Tel: (021 692) 61.03 Room: Ant. 3015

	Joana Silva Santos joana.silvasantos@unil.ch Tel: (021 692) 61.07 Room: Ant. 3031			Nicolas Sourisseau Nicolas.Sourisseau@unil.ch Room: Anr. 3031

	Huajuan Yuan mg1702149@smail.nju.edu.cn

Publications

28 last publications ordered by: publication type - year

: Peer Reviewed

Articles

	Dong M. , Zhang X.-J. (2017). Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks. European Accounting Review, 1-27.

	Dong M. (2014). Discussion of "Convergence of Accounting Standards and Foreign Direct Investment". The International Journal of Accounting, 49, 87-96.

	Dong M., Ryan S.G. ; Zhang X.-J. (2014). Preserving Amortized Costs within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization. Review of Accounting Studies, 19, 242-280.

	Dong M. , Stettler A. (2011). Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies. The International Journal of Accounting, 46, 271-303.

	Dong M. , Xue Q. (2010). The effect of governance transparency on earnings response coefficient: evidence from emerging markets. International Journal of Accounting, Auditing and Performance Evaluation, 6, 158.

	Dong M. , Xue Q. (2009). Local versus global: Corporate governance practices in Chinese domestic and overseas companies. International Journal of Disclosure and Governance, 6, 336-354.

Books

	Stettler Alfred, Dousse Vincent, Dong Minyue ; Darbellay Yves (2019). Maîtriser l’information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes, cadre conceptuel et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes.

	Stettler A., Dousse V., Dong M. ; Darbellay Y. (2016). Maîtriser l'information comptable : Volume 1. Introduction à la comptabilité, théorie des comptes et établissement des comptes annuels (1). Presses polytechniques et universitaires romandes, Lausanne, Suisse.

	Apothéloz B., Stettler A., Dousse V. ; Dong M. (2014). Maîtriser l'information comptable : Volume 2. Lien entre la comptabilité financière et la comptabilité de gestion (2). Presses polytechniques universitaires romandes, Lausanne, Suisse.

	Apothéloz B., Stettler A., Dousse V., Kunz A. H. ; Dong M. (2013). Maîtriser l'information comptable : Volume 4. Exercices et cas (4). Presses polytechniques et universitaires romandes, Lausanne, Suisse.

	Apothéloz B., Stettler A., Dousse V. ; Dong M. (2012). Maîtriser l'information comptable : Volume 3. Instruments financiers. Modifications du capital. (3). Presses polytechniques et universitaires romandes, Lausanne, Suisse.

	Dong M. (2010). Determinants of Corporate Disclosure: A multicountry, multilevel study. Lambert Academic Publishing AG & Co. (LAP), Saarbrücken, Germany.

Book Sections

	Osterwalder A., Rossi M. ; Dong M. (2002). The Business Model Handbook for Developing Countries. Proc.IRMA'2002. Seattle.

	Osterwalder A., Rossi M. ; Dong M. (2002). A Framework for Narrowing the Digital Divide. Managing globally with information technology (pp. 104-115). IRM Press, Hershey, USA.

In Proceedings

	Dong M., Doukakis L. ; Ryan S. (2016, Jan). Banks’ Accounting Discretion over Debt Valuation Adjustment for Own Credit Risk on Liabilities. 39th Annual Congress of the European Accounting Association. European Accounting Association.

	Dong M. , Shan J. (2012, Jan). Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives. The American Accounting Association (AAA) annual conference.

	Dong M. , Zhang X-J. (2010, Jan). Historical-Cost or Fair-Value Accounting: Analysis of the Reclassification of Unrealized Holding Gains and Losses for Marketable Securities. 33rd European Accounting Association (EAA) annual conference.

	Dong M. (2009, Feb). How to correctly estimate firm-level and country-level effects in cross-sectional analysis of international accounting issues? A simulation study on corporate disclosure. Annual Conference of Financial and Management Accounting, Auditing and Corporate Governance.

	Dong M. , Xue Q. (2009, Jan). The legal bonding of corporate governance- evidence from emerging markets. 32nd European Accounting Association (EAA) annual conference.

	Dong M. , Antonakis J. (2007, Jan). What drives corporate disclosure directly? A multicountry, multilevel model. 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007.

	Dong M. , Antonakis J. (2007, Jan). Why multilevel effects should not be ignored in international empirical studies. 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007.

	Dong M. , Antonakis J. (2007, Jan). Correctly estimating models in international accounting contexts: combining company and country-level effects. 30th European Accounting Association (EAA) annual conference, Lisbon, April 2007.

	Dong M. , Xue Q. (2007, Jan). Does market globalisation affect corporate governance structure and governance quality? Evidence from Chinese companies. 30th European Accounting Association (EAA) annual conference.

	Dong M. , Xue Q. (2006, Jan). Market globalisation and corporate governance- evidence from Chinese companies. 3rd Annual Conference on Financial Accounting Research.

Technical Reports

	Dong M., Doukakis L.C. ; Ryan S.G. (2016). Banks' Discretion over the Debt Valuation Adjustment for Own Credit Risk. SSRN.

Thesis

	OBERSON Romain, Dong Minyue (Dir.) (2018). Three essays on accounting and regulatory information provided by financial institutions: Perspectives from accounting, Basel Rules and auditing. Université de Lausanne, Faculté des hautes études commerciales.

	Shan J., Dong M. (Dir.) (2012). Governance practices in different environmental contexts : using interdisciplinary approaches at different organizational levels. Université de Lausanne, Faculté des hautes études commerciales.

	Dong M., Stettler A. (Dir.) (2006). Determinants of Corporate Disclosure : A Multicountry, Multilevel Model. Université de Lausanne, Faculté des hautes études commerciales.

Keywords

comptability

Minyue Dong

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