Narrow search
Showing 1 - 10 of 1,107
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Earnings management during the fourth quarter : evidence from Taiwan
Lin, Szu-Hsien; Lai, Huei-Hwa - In: Emerging markets, finance and trade : EMFT 56 (2020) 5, pp. 1073-1092
Persistent link: https://www.econbiz.de/10012211522
Cover Image
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
Cover Image
Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
Cover Image
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
Cover Image
(Un)intended consequences of a mandatory dividend payout regulation for earnings management : evidence from a natural experiment
Welker, Michael; Ye, Kangtao; Zhang, Ning - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 510-535
Persistent link: https://www.econbiz.de/10011760259
Cover Image
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