Zobrazeno 1 - 10
of 60
pro vyhledávání: '"Edmund C Keung"'
Autor:
Edmund C. Keung, Guang-Zheng Chen
Publikováno v:
Pacific-Basin Finance Journal. 55:270-282
This study examines the relationship between business strategy and the trading profits earned by corporate insiders. Firms following prospector and defender strategies have different objectives and different firm characteristics, which affects the le
Publikováno v:
Journal of Contemporary Accounting & Economics. 14:103-125
This study examines whether conference calls accelerate the speed at which the market and analysts understand the implications of the accrual components of current earnings on future earnings. We analyze Taiwan’s listed firms from 2001 through 2014
Publikováno v:
Accounting Horizons. 32:29-47
SYNOPSIS This study examines the association between mandatory financial reporting frequency and the accrual anomaly. Based on regulatory changes in reporting frequency requirements in Taiwan, we divide our sample period into three reporting regimes:
Autor:
Edmund C. Keung, Guang-Zheng Chen
Publikováno v:
Journal of International Accounting Research. 17:69-86
Directors' and officers' (D&O) legal liability insurance releases directors and officers from the threat of litigation and personal liability stemming from their decisions on behalf of the corporation. While researchers have examined some of the dete
Autor:
Edmund C. Keung, Mariam Askari, Paul D. Ziegler, Paul A. Heidenreich, Alexander C. Perino, Merritt H. Raitt, Jonathan P. Piccini, Mintu P. Turakhia, Jun Fan
Publikováno v:
Circulation
Background: Device-detected atrial fibrillation (AF) is associated with increased risk of stroke; however, there are no clearly defined thresholds of AF burden at which to initiate oral anticoagulation (OAC). We sought to describe OAC prescription pr
Publikováno v:
Journal of Banking & Finance. 71:37-49
We examine how voluntary monthly earnings disclosures relate to monthly analyst behavior. We focus on the number of analysts following a firm and several properties that characterize analysts’ earnings forecasts for the upcoming annual earnings. We
Autor:
Edmund C. Keung, Guang-Zheng Chen
Publikováno v:
Accounting & Finance. 58:751-786
This study investigates the relationship between corporate diversification, institutional investors and internal control quality. Using a sample of firms disclosing internal control information from 1999 to 2011, the results show that corporate diver
Publikováno v:
Journal of International Financial Management & Accounting. 28:235-273
Prior research shows that internationalization increases information asymmetry and conflicts of interest between managers and outside investors, which lead to greater agency problems. Agency theory predicts a demand for higher quality auditors when a
Autor:
Edmund C. Keung, Hsueh Tien Lu
Publikováno v:
Pacific-Basin Finance Journal. 58:101208
We examine whether forming a joint venture creates more or less value relative to establishing a wholly owned subsidiary. Using a unique dataset of 1567 Taiwanese listed firms (19,090 firm-years) from 2000 to 2016, we find geographical diversificatio
Publikováno v:
Journal of Contemporary Accounting & Economics. 15:100160
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measur