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The effects of legal protections and control-ownership divergences on investor perceptions of foreign earnings
Chin, Chen-lung; Chen, Yu-ju; Kleinman, Gary; Lee, Picheng - In: Journal of financial regulation and compliance : an … 21 (2013) 2, pp. 164-187
Persistent link: https://www.econbiz.de/10009780508
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The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings
Chin, Chen-lung - 2019
The purpose of this study is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient (FERC). The FERC is a measure of the value-relevance of foreign earnings. We collected data on 3653 Taiwanese firms...
Persistent link: https://www.econbiz.de/10012905098
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Earnings management of firms reporting material internal control weaknesses under Section 404 of the Sarbanes-Oxley Act
Chan, Kam C.; Farrell, Barbara; Lee, Picheng - In: Auditing : a journal of practice & theory 27 (2008) 2, pp. 161-179
Persistent link: https://www.econbiz.de/10003842165
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Forecasting state tax revenues : a new approach
Lawrence, Kenneth D. - In: Advances in business and management forecasting 2 (1998), pp. 157-170
Persistent link: https://www.econbiz.de/10001245826
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Loan loss provision decisions : a stochastic frontier approach
Anandarajan, Asokan; Hasan, Iftekhar; Lozano Vivas, Ana - 2000
Persistent link: https://www.econbiz.de/10001471230
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Loan loss provision decisions : an empirical analysis of the Spanish depository institutions
Anandarajan, Asokan; Hasan, Iftekhar; Lozano Vivas, Ana - In: Journal of international accounting auditing & taxation 14 (2005) 1, pp. 55-77
Persistent link: https://www.econbiz.de/10002829042