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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

Mergers & acquisitions in China : law and practice

Wolff, Lutz-Christian - 2006

Persistent link: https://www.econbiz.de/10003600943

公司收购法的移植与变异：部分要约与投资者保护 (The Transplantation and Mutation of Takeover Law in China : Partial Bids and Investor Protection)

Huang, (Robin) Hui - 2020

statutory obligation triggered by negotiated takeover. This paper explains the results of the study and proposes to extend the … applicable scope of partial bids to negotiated takeovers which are a mainstream takeover method. China should formally learn from …

Persistent link: https://www.econbiz.de/10012839118

Introducing the Exchange Traded Pieced Loan – An Asset-Backed Security Design with Chinese Characteristics

Bußmann, Richard - 2014

's markets for investment and credit. An ETPL's underlying is a standardised commercial bank loan. With loan issue it is ‘pieced …': parted into pieces of equal rights and size. A significant number of pieces is then retained by the loan issuing bank, while …. Standardisation and trading of ETPL assets allow for easier comparability, valuation and transferability of bank assets and encourage …

Persistent link: https://www.econbiz.de/10013053830

儒家与公司绩效 (Confucianism and Corporate Financial Performance)

Zhihui, Gu - 2014

Chinese Abstract:...

Persistent link: https://www.econbiz.de/10013054031

中国持股权益披露制度：法律移植与比较研究 (The Substantial Shareholding Disclosure Rule in China : Legal Transplant and Comparative Study)

Wang, (Charles) Chao - 2021

Chinese Abstract:...

Persistent link: https://www.econbiz.de/10013244669

Profit-Based Compensation and Corporate Tax Evasion

Chang, Jing Jun - In: Journal of Economics and Management 7 (2011) 2, pp. 185-198

This paper attempts to analyze corporate tax evasion in a principal-agent framework. We assume that the firm's profit is positively related to managerial effort and that the executive compensation is profit-based. In addition, we consider the situation where the manager might underreport the...

Persistent link: https://www.econbiz.de/10009216313

法律在中国经济发展中的作用 (The Role of Law in China's Economic Development)

Clarke, Donald C.; Murrell, Peter; Whiting, Susan H. - 2014

The English version of this paper is at: http://ssrn.com/abstract=878672 Chinese Abstract:...

Persistent link: https://www.econbiz.de/10014143728

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

均值方差均衡下的证券价格 : CAPM 再认识 (Security Prices in Mean-Variance Equilibrium: A Further Study on CAPM)

Chen, Deng-Ta - 2020

Chinese Abstract: CAPM 所在的资本市场是非完全的,并且是一个 Hilbert 空间,我们找出了该市场中 SDF 模仿支付的显式表达式。纯风险证券的局部均衡中,CAPM 公式成立,CAPM...

Persistent link: https://www.econbiz.de/10012853093