Similar Search Results

Qualified foreign institutional investor ownership deregulation and the restatement of financial reports : empirical findings from Taiwan

Chen, Ching-Lung; Weng, Pei-Yu; Chien, Chu-Yang - In: International review of economics & finance : IREF 56 (2018), pp. 465-485

Persistent link: https://www.econbiz.de/10012033730

Global financial crisis, institutional ownership, and the earnings informativeness of income smoothing

Chen, Ching-Lung; Weng, Pei-Yu; Lin, Yu-Chih - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 1, pp. 53-78

Persistent link: https://www.econbiz.de/10012170079

The effects of corporate governance and accounting rule changes on derivatives usage

Chen, Ching-Lung; Fan, Hung-Shu; Yang, Ya-Ming - In: Review of Derivatives Research 17 (2014) 3, pp. 323-353

<Para ID="Par1">The ongoing growth in use of financial instruments together with the accompanying disclosing requirements debate has motivated this study to examine the role of internal corporate governance and accounting rule changes in firms’ derivatives using derisions. The empirical results reveal that...</para>

Persistent link: https://www.econbiz.de/10010989555

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

Proxy contest, board reelection, and managerial turnover-yes, the proxy contest outcome matters

Yen, Gili; Chen, Ching-Lung - In: Managerial and decision economics : MDE ; the … 26 (2005) 1, pp. 15-24

Persistent link: https://www.econbiz.de/10006809892

Strategic auditor switch and financial distress prediction-empirical findings from the TSE-listed firms

Chen, Ching-Lung; Yen, Gili; Chang, Fu-Hsing - In: Applied financial economics 19 (2009) 1-3, pp. 59-86

Persistent link: https://www.econbiz.de/10008210145

Partial auction, pricing information and price adjustment in the IPO's aftermarket: an empirical study of TAIEX-listing firms

Yen, Gili; Chen, Ching-Lung - In: Applied financial economics 19 (2009) 7-9, pp. 669-680

Persistent link: https://www.econbiz.de/10008256337

Strategic auditor switch and financial distress prediction-empirical findings from the TSE-listed firms

Chen, Ching-Lung; Yen, Gili; Chang, Fu-Hsing - In: Applied financial economics 19 (2009) 1, pp. 59-72

Persistent link: https://www.econbiz.de/10008161580

Partial auction, pricing information and price adjustment in the IPO's aftermarket: an empirical study of TAIEX-listing firms

Yen, Gili; Chen, Ching-Lung - In: Applied financial economics 19 (2009) 8, pp. 669

Persistent link: https://www.econbiz.de/10008235668

Complementary association between real activities and accruals-based manipulation in earnings reporting

Chen, Ching-Lung; Huang, Su-Hui; Fan, Hung-Shu - In: Journal of economic policy reform 15 (2012) 2, pp. 93-109

Persistent link: https://www.econbiz.de/10009980023