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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

A Study of the Choice of the Technology Strategy in the Taiwanese Industry: The Multinomial Logit Model

Peng, Mei-Ling - In: Journal of Economics and Management 6 (2010) 1, pp. 133-155

The Multinomial Logit model is employed in this study to examine the relationship of the choices of technology strategies adopted by the manufacturing firms in Taiwan. The technology strategies are divided into four categories: "both R&D and purchased technology", "only R&D", "only purchased...

Persistent link: https://www.econbiz.de/10008555958

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

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

股權分置改革能否改善中國上市公司的盈餘資訊內涵？(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)

Chi, Hsin-Yi - 2015

Chinese Abstract:...

Persistent link: https://www.econbiz.de/10013027015

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

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