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Book-tax differences and earnings quality of the banking industry : evidence from Taiwan
Huang, Der-fen; Wang, Chao-lan - In: Pacific accounting review 25 (2013) 2, pp. 145-164
Persistent link: https://www.econbiz.de/10010127458
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Earnings quality of Taiwanese group firms
Yang, Yan-jie; Kweh, Qian Long; Lin, Ruey-ching - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 2, pp. 134-156
Persistent link: https://www.econbiz.de/10010339760
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Can information transparency improve earnings quality attributes? : evidence from an enhanced disclosure regime in Taiwan
Yeh, Yaying Mary Chou; Chen, Hui-Wen; Wu, Mei-Ching - In: Emerging markets finance & trade : a journal of the … 50 (2014) 4, pp. 237-253
Persistent link: https://www.econbiz.de/10010485209
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Timeliness and Conservatism of Taiwanese Earnings
Basu, Sudipta - 2016
Taiwan is an economy with an efficient stock market where accounting and auditing standards generally follow the US … firms' earnings exhibit the conservatism and timeliness of Asian economies where US GAAP is not used. Further tests show …
Persistent link: https://www.econbiz.de/10013006498
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Earnings management and seasoned equity offerings : evidence from Taiwan started Go Incubation Board for Startup and Acceleration firms
Chiu, An An; Shaio Yan Huang; Chen, Ling-Na; Lin, Wei-Hua - In: Investment management and financial innovations 17 (2020) 2, pp. 183-197
Persistent link: https://www.econbiz.de/10012303131
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Earnings management during the fourth quarter : evidence from Taiwan
Lin, Szu-Hsien; Lai, Huei-Hwa - In: Emerging markets, finance & trade : a journal of the … 56 (2020) 5, pp. 1073-1092
Persistent link: https://www.econbiz.de/10012211522
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Financial situation of France's major listed groups in H1 2014 : a combination of prudence and deleveraging
Carlino, Laurent; Dairay, Germain; Servant, François - In: Banque de France bulletin / Quarterly selection of articles 36 (2014/2015), pp. 39-61
Persistent link: https://www.econbiz.de/10011457104
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Financial situation of France's main listed groups in H1 2015 : lower profitability but a forward-looking financial strategy
Carlino, Laurent; Lafon, Anne-Sophie - In: Banque de France bulletin / Quarterly selection of articles 40 (2015/2016), pp. 35-44
Persistent link: https://www.econbiz.de/10011480934
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Earnings and firm value : the moderating impact of large deferred taxes and large accruals in Indonesia
Sutopo, Bambang; Adiati, Arum Kusumaningdyah; Siddi, Purnama - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 22 (2021) 2, pp. 241-248
Deferred tax and accruals have the characteristic of causing reported earnings to be above or below normal. Both are … have an impact on the relationship between earnings and firm value. Using a sample that includes 1938 company … taxes with large positive accruals had weakened the relationship between earnings and firm value. In contrast to these …
Persistent link: https://www.econbiz.de/10012888184
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Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market
Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21
Persistent link: https://www.econbiz.de/10011666533