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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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New German law to combat VAT evasion in ecommerce
Brettschneider, Jörg - 2018 - 1st edition
Persistent link: https://www.econbiz.de/10011949587
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時間間隔決策的群聚效應：以紐西蘭股市為例 (Clustering in Time Span Decisions : Examining the New Zealand Stock Exchange)
Liu, Jen-Chang - 2016
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013003631
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臺灣上市與上櫃公司除息日至發放日間隔週期之研究(Comparing TWSE and OTC Firms on the Period between the Ex-date and the Payment Dates)
Lee, Shih-Chin - 2015
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013013201
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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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除息日至發放日之間隔天數與公司財務彈性 (The Period from the Ex-Dividend Date to the Payment Date and Corporate Financial Flexibility)
Liu, Jen-Chang - 2014
Chinese Abstract:...
Persistent link: https://www.econbiz.de/10013064549
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MM 命题 : 重新思考 (MM Proposition: Re-think)
Chen, Deng-Ta - 2020
Chinese Abstract: MM 命题的最大贡献是提出完美市场假设和使用套利证明方法。本文回顾了完美市场假设和无套利原理,然后对 MM...
Persistent link: https://www.econbiz.de/10012854798
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Introducing the Exchange Traded Pieced Loan – An Asset-Backed Security Design with Chinese Characteristics
Bußmann, Richard - 2014
English Abstract: The author proposes a new type of asset-backed security, called Exchange Traded Pieced Loan (ETPL), designed to address a variety of major issues for savers, lenders, borrowers, authorities and other stakeholders in China's markets for investment and credit. An ETPL's...
Persistent link: https://www.econbiz.de/10013053830