Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Nen-Chen (Richard) Hwang"'
Autor:
Tawei Wang, Chi-Chun Chou, Gary P. Schneider, William Wei, Chang-Wei Li, Nen-Chen Richard Hwang
Publikováno v:
Journal of Information Systems. 35:17-52
This study explores how to use smart contract technology to implement accounting principles for public use. To illustrate its feasibility, this study develops a design model of decentralized accounting contracts (DACs) and uses revenue recognition to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c96931f0d90aab2cb66eeaf35dbf2487
https://doi.org/10.2308/isys-19-009
https://doi.org/10.2308/isys-19-009
Autor:
Yi‐Hui Tai, Nen-Chen Richard Hwang
Publikováno v:
Abacus. 56:627-648
This study examines whether market participants react to the announcements of corporate governance ranking exercises. As a regulatory innovation, the Financial Supervisory Commission in Taiwan initiated and administered two ranking exercises, one in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2515ceabd471107f78182576520dfb96
https://doi.org/10.1111/abac.12209
https://doi.org/10.1111/abac.12209
Autor:
Nen-Chen (Richard) Hwang
Publikováno v:
Asian Review of Accounting. 28:481-486
PurposeThis paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial lenders’ judgment on interest rates and the dollar amounts of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5aa45c3b926ec4c2f3263c876913c45b
https://doi.org/10.1108/ara-10-2019-0185
https://doi.org/10.1108/ara-10-2019-0185
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::25312a6a75023101a11878e5539728a0
https://doi.org/10.2139/ssrn.4073773
https://doi.org/10.2139/ssrn.4073773
Publikováno v:
Computers & Industrial Engineering. 175:108906
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::369d98cdecc2971898154484eb44fd54
https://doi.org/10.1016/j.cie.2022.108906
https://doi.org/10.1016/j.cie.2022.108906
Autor:
Leon Li, Nen-Chen Richard Hwang
Publikováno v:
Managerial Finance. 45:103-123
PurposeThe purpose of this paper is to postulate that market participants’ views on the nature of discretionary accruals as earnings management or earnings manipulation could relate to a rise or a fall in a firm’s stock prices.Design/methodology/
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::45fb38dc21c9bac8cad3e2cfd72a06c2
https://doi.org/10.1108/mf-02-2018-0087
https://doi.org/10.1108/mf-02-2018-0087
Publikováno v:
International Journal of Accounting Information Systems. 29:16-36
This paper proposes the Topical Link Model (TLM), which can be used as a framework to integrate information of a specific decision topic in financial reports formatted in the eXtensible Business Reporting Language (XBRL). Building on link analysis an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b2391ececc1f5c89539c6c1ca25371c2
https://doi.org/10.1016/j.accinf.2018.03.003
https://doi.org/10.1016/j.accinf.2018.03.003
Publikováno v:
Journal of Accounting and Public Policy. 32:292-313
This study examines the effect of disclosure regulation on earnings management using Taiwanese companies conducting transactions with China as the institutional setting. Measuring earnings management by the amount of discretionary accruals (DACCs), t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ba55af428f556e8f6e926fce1d4d9d8
https://doi.org/10.1016/j.jaccpubpol.2013.04.003
https://doi.org/10.1016/j.jaccpubpol.2013.04.003
Publikováno v:
Issues in Accounting Education. May2005, Vol. 20 Issue 2, p151-165. 15p.
Publikováno v:
Abacus. 47:182-204
As documented in the literature, the effects of firm size, financial leverage, and R&D expenditures on firm earnings are inclusive. Our hypothesis is that the inconsistent empirical results of such effects may be driven by the regression models imple
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12a5ec97e9b6bea252f5cccfed1a1102
https://doi.org/10.1111/j.1467-6281.2011.00338.x
https://doi.org/10.1111/j.1467-6281.2011.00338.x