Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Hsueh Tien Lu"'
Autor:
Hsueh Tien Lu
Publikováno v:
Journal of Behavioral and Experimental Finance. 20:64-73
This study examines the association between earnings components, corporate voluntary disclosures and market reactions to the contents of the disclosures. Taiwanese listed firms report substantial non-operating income. I disaggregate earnings into thr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::99f741e6457b0a13d3da01b671992a8b
https://doi.org/10.1016/j.jbef.2018.10.001
https://doi.org/10.1016/j.jbef.2018.10.001
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2caf18c72ef897d81db228714c801b15
https://doi.org/10.1016/j.jcae.2018.02.007
https://doi.org/10.1016/j.jcae.2018.02.007
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:
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6807ea326e5e0a8c19614db037789f12
https://doi.org/10.2308/acch-52097
https://doi.org/10.2308/acch-52097
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::510f3620ad161e0e5ccb176397455fcc
https://doi.org/10.1016/j.jbankfin.2016.04.010
https://doi.org/10.1016/j.jbankfin.2016.04.010
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78a8554329f746b988470303ac8d3a2b
https://doi.org/10.1111/jifm.12056
https://doi.org/10.1111/jifm.12056
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
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c934d168f93cefd58545d735c6be388f
https://doi.org/10.1016/j.pacfin.2019.101208
https://doi.org/10.1016/j.pacfin.2019.101208
Publikováno v:
Expert Systems with Applications. 37:640-646
This study is to discuss the impact of stock repurchase declaration and purpose of repurchase on the stock price in the backdrop of listed companies on Taiwan's stock market. Event Study Method is employed to discuss stock price fluctuations while GA
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45d4bb969801eefe788c8ac0f9afaba4
https://doi.org/10.1016/j.eswa.2009.06.027
https://doi.org/10.1016/j.eswa.2009.06.027
Autor:
Hsueh-Tien Lu, 呂學典
105
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. Using Taiwan’s listed firms from 2001 through
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. Using Taiwan’s listed firms from 2001 through
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/564cm7
Autor:
Hsueh-Tien Lu, 呂學典
95
This study engages in study concerning 34 companies dealing with restatement of financial statements with occurrence of “error correction” type during the period of 2002 to 2005 since the commencement of the related matters in actualizing
This study engages in study concerning 34 companies dealing with restatement of financial statements with occurrence of “error correction” type during the period of 2002 to 2005 since the commencement of the related matters in actualizing
Externí odkaz:
http://ndltd.ncl.edu.tw/handle/04843554952577109348