Zobrazeno 1 - 10
of 60
pro vyhledávání: '"王翰屏"'
Publikováno v:
Commerce & Management Quarterly; Dec2019, Vol. 20 Issue 4, p337-370, 34p
Publikováno v:
Commerce & Management Quarterly; Jun2017, Vol. 18 Issue 2, p143-174, 32p
Autor:
Wang Hann Pyng, 王翰屏
87
Auditors frequently use the probability phrases to express and communicate audit risks(e.g.,「probable」、「remote」). Standard setters also use the probability phrases to denote levels of probability in prescribing recognition, measurem
Auditors frequently use the probability phrases to express and communicate audit risks(e.g.,「probable」、「remote」). Standard setters also use the probability phrases to denote levels of probability in prescribing recognition, measurem
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/10803846350279853044
Autor:
LIANG, SU-JEN, 梁素真
107
This study examines the relationship between the forward contracts usage decision and the value relevance of accounting information in Taiwanese listed firms from 2009 to 2016. This study classifies the motives of forward contracts usage int
This study examines the relationship between the forward contracts usage decision and the value relevance of accounting information in Taiwanese listed firms from 2009 to 2016. This study classifies the motives of forward contracts usage int
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/9345yz
Autor:
WU, YUEH-CHUN, 吳月春
107
The establishment of Audit Committee can supervise a company’s accounting and financial processes to ensure the reliability of financial reports. Moreover, audit committee can play an important role in corporate governance, which in turn,
The establishment of Audit Committee can supervise a company’s accounting and financial processes to ensure the reliability of financial reports. Moreover, audit committee can play an important role in corporate governance, which in turn,
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/as7pck
Autor:
CHEN, HSIN-YI, 陳欣怡
107
Based on the Ohlson (1995) model, this study examines the relationship between the sales-based related party transactions and the value-relevance of accounting numbers under the consolidated financial statements in Taiwanese listed companies
Based on the Ohlson (1995) model, this study examines the relationship between the sales-based related party transactions and the value-relevance of accounting numbers under the consolidated financial statements in Taiwanese listed companies
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/96j976
Autor:
HUANG, WAN-LING, 黃菀菱
107
This study uses Ohlson (1995) equity valuation model to examine the influences of sales-based related-party transactions (RPTs) on the value-relevance of earnings and equity book value. This study further adopts Jian and Wong’s (2010) mode
This study uses Ohlson (1995) equity valuation model to examine the influences of sales-based related-party transactions (RPTs) on the value-relevance of earnings and equity book value. This study further adopts Jian and Wong’s (2010) mode
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/928z4b
Autor:
SUNG, SU-HUI, 宋素蕙
107
Based on income smoothing behaviors, Barton(2001) found that derivativesusage is positively associated with discretionary accruals.Note that derivatives usage can be classified asboth hedging and non-hedging (trading) purposes.This study exa
Based on income smoothing behaviors, Barton(2001) found that derivativesusage is positively associated with discretionary accruals.Note that derivatives usage can be classified asboth hedging and non-hedging (trading) purposes.This study exa
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/xk4mx8
Autor:
Liu,Wei-Ting, 劉威廷
107
This study hand-collects SFB’s penalty on a listed firm’s material internal controls weakness from 2006 to 2017 and uses event study approach to examine whether the stock price behaves negatively association with such penalty announcemen
This study hand-collects SFB’s penalty on a listed firm’s material internal controls weakness from 2006 to 2017 and uses event study approach to examine whether the stock price behaves negatively association with such penalty announcemen
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/7ebcqs
Autor:
Wang,Yu-Ching, 王禹晴
107
This study examines the association between Financial Security Commission R.O.C. Securities and Futures Bureau’s (SFB’s) penalty for internal controls weakness and real earnings management in Taiwan. Firms with SFB’s penalty for intern
This study examines the association between Financial Security Commission R.O.C. Securities and Futures Bureau’s (SFB’s) penalty for internal controls weakness and real earnings management in Taiwan. Firms with SFB’s penalty for intern
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/3m43db