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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

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

China. We use the earnings response coefficient as a proxy for the informativeness of earnings. In addition, we examine …

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

Keep calm and trade on: China's decisive role in agricultural markets under turmoil

Kuhn, Lena; Jaghdani, Tinoush Jamali; Prehn, Sören; … - 2022

China-US trade war and Russia's invasion of Ukraine, are further rattling the food market. As the world's largest consumer … of agricultural goods, China's trade strategies influence world markets, with ripple-down effects for consumers around … the world, particularly in the Global South. This policy brief aims at shedding light on China's current market actions …