Search Results - person:"Wang, Lan-fen"

Earnings management using asset sales : interesting issues for further study under unique institutional settings

Wang, Chuan-san; Tung, Samuel S.; Lin, Chen-chang; … - In: International journal of accounting and information … 18 (2010) 3, pp. 237-251

Persistent link: https://www.econbiz.de/10008748441

Earnings management using asset sales : interesting issues for further study under unique institutional settings

Wang, Chuan-san; Tung, Samuel; Lin, Chen-chang; Wang, … - In: International journal of accounting and information … 18 (2010) 3, pp. 237-251

Persistent link: https://www.econbiz.de/10009891291

The use of extended credit (channel stuffing) to avoid reporting losses

Tung, Samuel S.; Wang, Lan-fen; Lin, Chen-chang; Lai, … - In: Asia-Pacific journal of accounting & economics : APJAE 15 (2008) 2, pp. 161-181

Persistent link: https://www.econbiz.de/10003762237

The use of extended credit (channel stuffing) to avoid reporting losses

Tung, Samuel; Wang, Lan-fen; Lin, Chen-chang; Lai, Ching-hui - In: Asia-Pacific journal of accounting & economics : APJAE 15 (2008) 2, pp. 161-181

Persistent link: https://www.econbiz.de/10009904066

Earnings management using asset sales

Wang, Chuan‐San; Tung, Samuel; Chen‐Chang, Lin; … - In: International Journal of Accounting & Information Management 18 (2010) 3, pp. 237-251

Purpose – The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that positive earnings are one of the necessary...

Persistent link: https://www.econbiz.de/10014759152

Earnings management using asset sales: Interesting issues for further study under unique institutional settings

Wang, Chuan-San; Tung, Samuel; Chen-Chang, Lin; … - In: International Journal of Accounting and Information … 18 (2010) September, pp. 237-251

Purpose – The paper aims to clarify the relationship between earnings management and the sale of long-lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that positive earnings are one of the necessary...

Persistent link: https://www.econbiz.de/10008691148