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Dilution/incentive effects associating with employee bonuses in Taiwan : empirical findings under two regimes

Chen, Ching-lung; Lu, Ming-che; Yen, Gi-li - In: International review of economics & finance : IREF 22 (2012) 1, pp. 267-283

Persistent link: https://www.econbiz.de/10009618664

Real activities manipulation and subsequent accounting performance : yes, the manipulating direction matters

Chen, Ching-lung; Lin, Pin-yu; Weng, Pei-yu - In: Review of economics & finance (2014) 1, pp. 81-97

Persistent link: https://www.econbiz.de/10010354144

Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters

Chen, Ching-Lung; Lin, Pin-Yu; Weng, Pei-Yu - In: Review of Economics & Finance 4 (2014) Feburary, pp. 81-97

Previous studies reveal mixed results for the association between managers¡¯ aggressive real activities manipulation and a firm¡¯s subsequent performance. To examine the effects of real activities manipulation on a firm¡¯s subsequent accounting performance, this study incorporates the...

Persistent link: https://www.econbiz.de/10010927810