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導入IAS 40對審計公費之影響 (The Effect of IAS 40 on Audit Fees)
Lin, Chan-Jane - 2019
Chinese Abstract: 國際會計準則第40號「投資性不動產」（簡稱IAS...
Persistent link: https://www.econbiz.de/10012862350
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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
Chinese Abstract: 融資限制指的是：公司無法按照最適投資所要求的條件來取得外部資金， 以致無法達到最適投資。本研究建構一個基於盈餘資訊性的融資限制之理論模...
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