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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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RAPEX annual report ...
Europäische Kommission / Generaldirektion Gesundheit … - Brussels - Nachgewiesen 2004 -
Persistent link: https://www.econbiz.de/10004205472
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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 Language(XBRL)格式申報財務報告是否降低資本市場資訊不對稱。實證結果顯示，強制以XBRL格式申報財報雖僅止於提昇資訊揭露品質，但仍有助於減少資訊不對稱現象。此外，本研究亦發現，XBRL格式申報財報可改善資本市場的資訊風險。然而，經以路徑分析及層級迴歸分析，資訊風險並非XBRL格式申報財報對資訊不對稱影響的中介變項。本文研究結果有助於主管機關推行公司申報制度時的參考。 …English Abstract: In this study, we investigate whether mandatory filing of eXtensible Business Reporting Language … (XBRL) financial reports can reduce information asymmetry. The empirical results indicate that mandatory reporting using the …
Persistent link: https://www.econbiz.de/10013026848
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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