Convertible bond (CB) issuers have been required to include financial forecasts in prospectuses filed with the Taiwan Securities and Futures Commission (TSFC) since 1991. This study examines the association between CB issuance terms and the extent of optimistic initial earnings forecasts and...

This paper aims to examine the influences of personal attributes of salaried customers, product transaction strategies, and sales personnel as three dimensions on the profitability contributed by customers in the wealth management business of the banking industry. The multiple regression...

This paper explores the factors influencing mortgage loan default and default probability by using the data from the mortgage loans of a case financial institution. The results indicate that the borrower's gender, the borrower's job position, whether the regional codes of the borrower's present...

Purpose: The purpose of this paper is to explore the operating efficiency of accounting firm partnerships. Design/methodology/approach: An empirical analysis is performed with a three-stage research method: data envelopment analysis (DEA), univariate testing and regression analysis. Findings:...

Purpose: This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan....