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Minyue Dong
Coordonnées
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Professeure associée
Département de comptabilité et contrôle Contact Minyue.Dong@unil.ch Anthropole, bureau 3022 Tél 021.692.33.67 Adresse postale Université de Lausanne Quartier UNIL-Chamberonne Bâtiment Anthropole 1015 Lausanne |
Enseignements
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master Research in Fair Value and Bank Accounting Formation concernée Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance |
Assistants
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Miao He
miao.he@unil.ch Tél: (021 692) 61.01 Bureau: Ant. 3026 page personnelle |
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Jiawei Lu
jiawei.lu@unil.ch Tél: (021 692) 61.07 Bureau: Ant. 3031 page personnelle |
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Florian Perusset
florian.perusset@unil.ch Tél: (021 692) 61.03 Bureau: Ant. 3015 |
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Joana Silva Santos
joana.silvasantos@unil.ch Tél: (021 692) 61.07 Bureau: Ant. 3031 |
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Huajuan Yuan
huajuan.yuan@unil.ch Tél: (021 692) 61.07 Bureau: Ant. 3031 page personnelle |
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Publications
28 dernières publications
: Revue avec comité de lecture
2019
| 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. | |
2018
| 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. | |
2017
Dong M. , Zhang X.-J. (2017). Selective Trading of Available-for-Sale Securities: Evidence from U.S. Commercial Banks. European Accounting Review, 1-27.  | |
2016
| 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., Doukakis L.C. ; Ryan S.G. (2016). Banks' Discretion over the Debt Valuation Adjustment for Own Credit Risk. SSRN. | |
| 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. | |
2014
| 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. | |
| 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. | |
2013
| 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. | |
2012
| 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. , Shan J. (2012, Jan). Uncertainty judgment on revenue recognition under IFRS: with different earning management incentives. The American Accounting Association (AAA) annual conference. | |
| 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. | |
2011
| 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. | |
2010
| Dong M. (2010). Determinants of Corporate Disclosure: A multicountry, multilevel study. Lambert Academic Publishing AG & Co. (LAP), Saarbrücken, Germany. | |
| 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. , 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. | |
2009
| Dong M. (2009, Fév). 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). Local versus global: Corporate governance practices in Chinese domestic and overseas companies. International Journal of Disclosure and Governance, 6, 336-354. | |
| Dong M. , Xue Q. (2009, Jan). The legal bonding of corporate governance- evidence from emerging markets. 32nd European Accounting Association (EAA) annual conference. | |
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. , 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. , 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. | |
2006
| Dong M., Stettler A. (Dir.) (2006). Determinants of Corporate Disclosure : A Multicountry, Multilevel Model. Université de Lausanne, Faculté des hautes études commerciales. | |
| Dong M. , Xue Q. (2006, Jan). Market globalisation and corporate governance- evidence from Chinese companies. 3rd Annual Conference on Financial Accounting Research. | |
2002
| 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. | |
Mots-clés
- comptabilité
