This study collects data from Taiwan publicly traded corporations that have banker directors between 2003 and 2007, together with a matching sample consisting of firms without banker directors. Variables used to construct empirical analyses are from the <i>Taiwan Economic Journal</i> (TEJ) database....

Purpose – The purpose of this paper is to examine the effects of WebTrust assurance, issued by Certified Public Accountant (CPA) firms, on web purchase behaviour and to examine such effects provided by different‐sized CPA firms. Design/methodology/approach – In an experiment, several...

Purpose – The purpose of this paper is to examine whether companies engage in earnings management during the specific years when convertible bonds are issued and redeemed; also to determine if any differences exist in earnings management when convertible bonds are issued domestically or abroad....

Purpose – The purpose of this paper is to examine whether companies engage in earnings management during the specific years when convertible bonds are issued and redeemed; also to determine if any differences exist in earnings management when convertible bonds are issued domestically or abroad....