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Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms

Jaggi, Bikki; Chin, Chen-lung; Lin, Hsiou-wei William; … - In: Review of quantitative finance and accounting 26 (2006) 3, pp. 275-299

Persistent link: https://www.econbiz.de/10003307605

Earnings Forecasts Disclosure Regulation and Earnings Management by IPO Firms

Jaggi, Bikki; Chin, Chen-lung; Lin, Hsiou-Wei; Lee, Picheng - 2019

This study examines whether a regulation on mandatory disclosure of earnings forecasts encourages managers to issue more optimistic earnings forecasts, and whether the optimistic forecasts are revised downward or the reported earnings are managed upward using discretionary accruals to reduce the...

Persistent link: https://www.econbiz.de/10014074916

Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? : evidence from Taiwan

Liang, Jia-wen; Lin, Mei-feng; Chin, Chen-lung - In: Review of quantitative finance and accounting 39 (2012) 1, pp. 55-76

Persistent link: https://www.econbiz.de/10009629127

International diversification and conference calls

Chin, Chen-lung; Chen, Yu-ju; Liang, Jia-wen - In: Asia-Pacific journal of accounting & economics : APJAE 20 (2013) 3, pp. 297-314

Persistent link: https://www.econbiz.de/10010194885

On the association between IPO underpricing and reversal and Taiwan's regulatory reforms for mandatory forecasts

Chin, Chen-lung; Lin, Hsiou-wei William; Syu, Yir-jung Emily - In: Journal of forecasting 30 (2011) 2, pp. 225-248

Persistent link: https://www.econbiz.de/10009233907

Convertible bonds issuance terms, management forecasts, and earnings management : evidence from Taiwan market

Chin, Chen-lung; Lin, Tyrone T.; Lee, Chia-chi - In: Review of Pacific Basin financial markets and policies 8 (2005) 3, pp. 543-572

Persistent link: https://www.econbiz.de/10003140489

Commercial banks and value relevance of derivative disclosures after SFAS 133 : evidence from the USA

Siregar, Dona; Anandarajan, Asokan; Hasan, Iftekhar - In: Review of Pacific Basin financial markets and policies 16 (2013) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10010233375