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基於會計盈餘資訊性的融資限制 (Financial Constraints Based on the Informativeness of Accounting Earnings)
Lin, Shih-Chieh - 2015
informativeness of accounting earnings to explore the relationship between the informativeness of accounting earnings and investment … result indicates that investment cash flow sensitivity is irrelevant to the informativeness of accounting earnings itself for … sensitivity decreases as the informativeness of accounting earnings increases. In addition, the evidence also indicates that firms …
Persistent link: https://www.econbiz.de/10013016839
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股权分置改革与IPO前后盈余管理行为研究 (Split-Share Structure Reform and Earning Management between Pre-IPO and Post-IPO)
Fang, Junxiong - 2015
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013025164
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強制以XBRL申報財務報告能否降低資訊不對稱？(Does Mandatory Filing of XBRL Financial Reports Reduce the Information Asymmetry?)
Lin, Ching-Chieh - 2015
Chinese Abstract: 本文探討強制以eXtensible Business Reporting...
Persistent link: https://www.econbiz.de/10013026848
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The Market Responses to Earnings Seasonality : Evidence from Chinese A-Share Market
He, Yujin; Jiang, Danling; Zhu, Hongquan - 2022
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013321517
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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
This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...
Persistent link: https://www.econbiz.de/10008555937
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Relevance of accounting data for market prices : what can we learn from international evidence?
Mölls, Sascha H.; Shen, Chunqian - 2012
Persistent link: https://www.econbiz.de/10009618603
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New trails for SMEs in Germany and China : co-operations, opportunities, challenges, perspectives
Elsner, Andree (ed.) - 2016
Persistent link: https://www.econbiz.de/10011687584
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China Accounting and Finance Review
Bingley : Emerald; [Cham, Switzerland] : [Springer … - Volume 15 (January 2013) [?]-
Persistent link: https://www.econbiz.de/10012196946