Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Der-Fen Huang"'
Autor:
Der-Fen Huang, 黃德芬
89
This paper examines the information content of capital adequacy ratio and its components for risk of banks in Taiwan. Also, it investigates whether the new 1998 capital requirement mechanism provides incremental information to assess bank ris
This paper examines the information content of capital adequacy ratio and its components for risk of banks in Taiwan. Also, it investigates whether the new 1998 capital requirement mechanism provides incremental information to assess bank ris
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/37856133206521978973
Publikováno v:
Theoretical Economics Letters. :2839-2863
This paper investigates whether female chief executive officers (CEOs) perform different level of tax avoidance behavior compared with male CEOs in China. We further examine whether female CEOs with political background/connection can transform the r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a14a3ff9aa76140406465a6270b768f8
https://doi.org/10.4236/tel.2019.98178
https://doi.org/10.4236/tel.2019.98178
Autor:
Der-Fen Huang, Ming-Lei Chang
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 23:177-199
This study investigates whether companies purchasing tax services from auditors can improve the relation between tax-related internal controls and book-tax differences. We employ permanent book-tax differences as a proxy of tax avoidance and temporar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9eb74a0ea88b59b80f1dad851949d23f
https://doi.org/10.1080/16081625.2014.1003570
https://doi.org/10.1080/16081625.2014.1003570
Autor:
Der‐Fen Huang, Chao‐Lan Wang
Publikováno v:
Pacific Accounting Review. 25:145-164
PurposeThe purpose of this paper is to investigate the relationship between book‐tax differences and earnings quality for commercial banks in Taiwan. The paper focuses on the banking industry because industry‐specific accrual models of accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f34cd6d90c18984e4ce3074b434fdc27
https://doi.org/10.1108/par-12-2011-0052
https://doi.org/10.1108/par-12-2011-0052
Publikováno v:
Applied Financial Economics. 23:1169-1183
This study examines factors affecting effective tax rates (ETRs) in China, using firms trading in the Shanghai and Shenzhen stock exchange markets from 1999 to 2008, and documents four key determinants, including (i) firm-specific attributes, (ii) ow
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb1c67e79164c89c252c38f3e928dd54
https://doi.org/10.1080/09603107.2013.786163
https://doi.org/10.1080/09603107.2013.786163
Autor:
Der-Fen Huang, Marcos Rietti1 derfen@mail.ndhu.edu.tw, Chenen Ko, Marcos Rietti2 chenenko@ccms.ntu.edu.tw, Chi-Chun Liu2 ccliu@mba.ntu.edu.tw
Publikováno v:
Review of Pacific Basin Financial Markets & Policies. Mar2004, Vol. 7 Issue 1, p91-117. 27p.
Autor:
Der-Fen Huang, Ming-Lei Chang
Publikováno v:
Accounting and Finance Research. 6:206
State-owned shares are a characteristic ownership structure of listed firms in China. This study examines the effect of the 2008 tax reforms on tax avoidance activities for firms with different ownership types. We find that the higher percentage of g
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c028774e0c151dae6ec843845024786f
https://doi.org/10.5430/afr.v6n2p206
https://doi.org/10.5430/afr.v6n2p206
Autor:
Der-Fen Huang, Bor-Sen Chen
Publikováno v:
1999 IEEE International Conference on Acoustics, Speech & Signal Processing Proceedings ICASSP99 (Cat No99CH36258); 1999, Issue 3, p1709-1709, 1p