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Are governmental expenditures also sticky? : evidence from the operating expenditures of public schools

Wu, TsingZai C.; Young, Chaur-Shiuh; Yu, Chun-Chan; … - In: Applied economics 52 (2020) 16, pp. 1763-1776

Persistent link: https://www.econbiz.de/10012197592

Engagement partners participating in auditing standard setting and audit quality

Wu, TsingZai C.; Huang, Hua Wei; Yu, Chun-Chan; Wu, … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 5, pp. 591-611

Persistent link: https://www.econbiz.de/10012286226

Value relevance of financial statements in convergence with IFRS : analyses in the abnormal pricing error method

Wu, TsingZai C.; Hsieh, Wan Ting; Yu, Chun Chan; Chu, … - In: Applied economics letters 24 (2017) 7/9, pp. 490-493

Persistent link: https://www.econbiz.de/10011711224

Do over-conservative going concern audit opinions exist? : evidence from the prediction model approach

Yu, Chun-Chan; Huang, Hua Wei; Yang, Ya-Chih; Xie, Anxuan - In: Economics letters 212 (2022), pp. 1-5

Persistent link: https://www.econbiz.de/10013442014

The payoff and implied pricing kernel in REITs

Hsu, Hsiao-Tang - In: Applied economics 40 (2008) 19/21, pp. 2775-2783

Persistent link: https://www.econbiz.de/10003803474

Capital control and domestic interest rates : a generalized model

Hsu, Hsiao-tang - In: Contemporary economic policy : a journal of Western … 23 (2005) 3, pp. 456-464

Persistent link: https://www.econbiz.de/10003003682

Does the board reward the top manager's social capital? : evidence from Taiwan

Young, Chaur-shiuh - In: International journal of learning and intellectual … 5 (2008) 3/4, pp. 279-295

Persistent link: https://www.econbiz.de/10003790576

Does the board reward the top manager's social capital? : evidence from Taiwan

Young, Chaur-shiuh - In: International journal of learning and intellectual … 5 (2008) 3/4, pp. 279-295

Persistent link: https://www.econbiz.de/10009866925

Chief accounting officers and audit efficiency

Hsu, Hsiao-Tang; Khan, Sarfraz - In: Asian Review of Accounting 27 (2019) 4, pp. 614-638

Purpose: The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL). Design/methodology/approach: This study employs firms...

Persistent link: https://www.econbiz.de/10012184331

The impact of pension governance practices on the public defined benefit pension performance

Xu, Guoquan; Liu, Fang-Chun; Hsu, Hsiao-Tang; Lin, Jerry W. - In: Benchmarking: An International Journal 27 (2019) 1, pp. 192-214

Purpose: The purpose of this paper is to investigate the impact of the public pension governance practices on the public defined benefit pension (DBP) fund performance. Design/methodology/approach: To provide a holistic evaluation of public DBP performance, this study first employs the Data...

Persistent link: https://www.econbiz.de/10012184473