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Corporate governance : issues in economic reform
Tam, On-kit (contributor) - 1997 - 1. [ed.]
Persistent link: https://www.econbiz.de/10000976378
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The Impact of Corporate Governance on the Technical Efficiency of the IC Industry in Taiwan
Lin, Jwu-Rong; Lee, Hsiu-Ying; Hsiao, Li-Peng - In: Journal of Economics and Management 5 (2009) 1, pp. 29-54
The purpose of this paper is to analyze the impact of corporate governance on technical efficiency. We use the Translog stochastic production function to derive technical efficiency. Four empirical results are observed: (1) Technical efficiency has a negative relationship with the following two...
Persistent link: https://www.econbiz.de/10008555939
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Earnings Rounding-up Behavior and Earnings Management
Chen, Kuang-Ku; Cheng, Kuo-Chih; Yang, Mei-Ling; Chung, … - In: Journal of Economics and Management 5 (2009) 1, pp. 135-157
extend Carslaw's (1988) and Thomas's (1989) research by examining whether managers manipulate discretionary accruals (DAs …
Persistent link: https://www.econbiz.de/10008555937