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Minyue Dong

Contact

Associate Professor
Department of Accounting and Control


Contact
Minyue.Dong@unil.ch
Anthropole, room 3022
Tel 021.692.33.67

Postal address
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Anthropole
1015 Lausanne

Teaching

master Bank Accounting and Reporting
Related programme
Master of Science (MSc) in Accounting, Control and Finance
bachelor Comptabilité financière II
Related programmes
Bachelor of Science (BSc) in Economics
Bachelor of Science (BSc) in Management
master Research Seminar in Bank Accounting
Related programme
Master of Science (MSc) in Accounting, Control and Finance

Assistants

Bruno Fracheboud
bruno.fracheboud@unil.ch
Tel: (021 692) 34.57
Room: Ant 3011

  Ghizlane Gastaldin
ghizlane.gastaldin@unil.ch
Tel: (021 692) 61.07
Room: Ant. 3031

 
Diego Lopez Codeso
diego.lopezcodeso@unil.ch
Tel: (021 692) 6107
Room: 3031

  Jiawei Lu
jiawei.lu@unil.ch
Tel: (021 692) 61.07
Room: Ant. 3031

 
Noémie Morvant (Fonjallaz)
noemie.fonjallaz@unil.ch
Tel: (021 692) 61.07
Room: Ant 3031

  Florian Perusset
florian.perusset@unil.ch
Tel: (021 692) 34.57
Room: Ant. 3011

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

 

Publications

27 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. Peer Reviewed


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


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


Books

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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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. Peer Reviewed


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 (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. Dong Minyue (Dir.)


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


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


Keywords

  • comptability

 
 
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