Search Results - person:"Cheng, Yu-Shu"

Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test

Cheng, Yu-Shu; Liu, Yi-Pei - In: Economics Bulletin 13 (2008) 4, pp. 1-10

In this study, we apply HansenÂ¡Â¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 - June 2005 period. Rather than a fixed...

Persistent link: https://www.econbiz.de/10005110788

Does a change in debt structure matter in earnings management? the application of nonlinear panel threshold test

Cheng, Yu-Shu; Liu, Yi-Pei - In: Economics Bulletin 13 (2008) 4, pp. 1-10

In this study, we apply Hansen¡¦s (1999) nonlinear panel threshold test, the most powerful test of its kind, to investigate the relationship between debt ratio and earnings management of 474 selected Taiwan-listed companies during the September 2002 - June 2005 period. Rather than a fixed...

Persistent link: https://www.econbiz.de/10010630063

Best practice analysis of audit firms : an application of DEA

Cheng, Yu-Shu - In: The empirical economics letters : a monthly … 13 (2014) 12, pp. 1307-1321

Persistent link: https://www.econbiz.de/10010527274

Mean-reverting behavior of abnormal return : evidence from the Taiwanese notebook industry

Liu, Yi-pei; Cheng, Yu-shu; Liu, Cheng-yi - In: The empirical economics letters : a monthly … 10 (2011) 9, pp. 851-858

Persistent link: https://www.econbiz.de/10009571854

The association between auditor quality and human capital

Cheng, Yu-shu; Liu, Yi-pei; Chien, Chu-yang - In: Managerial auditing journal 24 (2009) 6, pp. 523-541

Persistent link: https://www.econbiz.de/10009523867

The association between auditor quality and human capital

Cheng, Yu-Shu; Liu, Yi-Pei; Chien, Chu-Yang - In: Managerial Auditing Journal 24 (2009) July, pp. 523-541

Purpose – Following the high profile collapses of Enron and WorldCom, and the demise of Andersen, human capital (HC) has become a key driver of auditor quality. The purpose of this study is to investigate if there is a positive association between HC and auditor quality in public accounting...

Persistent link: https://www.econbiz.de/10009350144

The association between auditor quality and human capital

Cheng, Yu‐Shu; Liu, Yi‐Pei; Chien, Chu‐Yang - In: Managerial Auditing Journal 24 (2009) 6, pp. 523-541

Persistent link: https://www.econbiz.de/10014929170

The association between auditor quality and human capital

Cheng, Yu-Shu; Liu, Yi-Pei; Chien, Chu-Yang - In: Managerial auditing journal 24 (2009) 6, pp. 523-541

Persistent link: https://www.econbiz.de/10008262102

The association between auditor quality and human capital

Cheng, Yu-Shu; Liu, Yi-Pei; Chien, Chu-Yang - In: Managerial auditing journal 24 (2009) 6-7, pp. 523-541

Persistent link: https://www.econbiz.de/10008326447