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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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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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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
funds to achieve the optimal investment. In this study, I construct a theoretical financial constraint model based on … 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 …
Persistent link: https://www.econbiz.de/10013016839
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An evaluation of the effectiveness of government investment tax credit on firm's automation activities
Wang, Jiann-chyuan; Tsai, Kuen-hung - 1998
Persistent link: https://www.econbiz.de/10000982662
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Taiwan's agricultural investment in Mainland China (1991 - 1996)
Tien, Jiun-mei - 1998
Persistent link: https://www.econbiz.de/10000989719
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Interest rates, savings, and income in mainland China : an empirical study
Chen, Jianxun - 1997
Persistent link: https://www.econbiz.de/10000973141