The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions
Year of publication: |
2022
|
---|---|
Authors: | Lin, Ruey-Ching ; Li, Chihua ; Wang, Hong-Da ; Yang, Yan-Jie |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 29.2022, 6, p. 1619-1639
|
Subject: | Consolidated financial statements | control-based approach | earnings management | ownership-based approach | related party transactions | Bilanzpolitik | Accounting policy | Konzernabschluss | Corporate Governance | Corporate governance |
-
Der Konzernabschluss als Element der Corporate Governance
Ebert, Michael, (2010)
-
Der Konzernabschluss als Element der Corporate Governance
Ebert, Michael, (2010)
-
Zimon, Grzegorz, (2021)
- More ...
-
Earnings quality of Taiwanese group firms
Yang, Yan-jie, (2014)
-
Auditor selection within a business group : evidence from Taiwan
Yang, Yan-Jie, (2016)
-
How much schizophrenia do famines cause?
Ó Gráda, Cormac, (2023)
- More ...