Zobrazeno 1 - 10
of 54
pro vyhledávání: '"Pei Gi Shu"'
Publikováno v:
International Journal of Emerging Markets.
PurposeThis study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.Design/methodology/approachThe sample chosen in this study comprises 30,599 firm-year observations of Chinese
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b5a827020403e0ff8bb9c9fd2ac3952f
https://doi.org/10.1108/ijoem-06-2022-0947
https://doi.org/10.1108/ijoem-06-2022-0947
Publikováno v:
Asia-Pacific Financial Markets. 25:325-340
The traditionally defined measure of deviation fails to capture the possibility that controlling owners might pledge their shares for bank loans and with that money from bank loans to amplify their personal leverage in the stock market. In this study
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7e3d7a2a4095e40f23a6480e8eac0578
https://doi.org/10.1007/s10690-018-9251-8
https://doi.org/10.1007/s10690-018-9251-8
Autor:
Chyi-Lun Chiou, Pei-Gi Shu
Publikováno v:
International Review of Economics & Finance. 48:235-254
Jensen (2005) suggests that overvalued equity increases agency costs, which are difficult to control through existing market mechanisms. In the present study, we document that banks can detect overvaluation and increase the price of bank loans to com
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::576e629a10a4d1d1906153a69cb7f742
https://doi.org/10.1016/j.iref.2016.12.008
https://doi.org/10.1016/j.iref.2016.12.008
Autor:
Pei-Gi Shu, Sue-Jane Chiang
Publikováno v:
Pacific-Basin Finance Journal. 61:101332
From the perspective of the agency problem, we explore how corporate governance affects corporate social performance (CSR performance) with a special focus on the role of inside and outside block shareholders. The empirical results from listed firms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac369f83087808861cb028f38ee1fd95
https://doi.org/10.1016/j.pacfin.2020.101332
https://doi.org/10.1016/j.pacfin.2020.101332
Publikováno v:
Asia Pacific Management Review. 2015, Vol. 20 Issue 4, p265-274. 10p.
Publikováno v:
Asia Pacific Management Review. 20:265-274
In this study we explore how board external connectedness is related to firm's earnings management. Board external connectedness is gauged by the percentage of board members with at least one external board membership, and earnings management is gaug
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d754aea1ba7490084c8f2362f5e6aea9
https://doi.org/10.1016/j.apmrv.2015.03.003
https://doi.org/10.1016/j.apmrv.2015.03.003
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 22:137-162
Using Taiwanese listed firms, we examined how auditor-related idiosyncratic risk affects clients’ credit risks from the perspective of audit duration quality, including the level and volatility of audit report lag (ARL). We find that both the level
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::25699b9feeafebb1efb563244d95a25e
https://doi.org/10.1080/16081625.2014.981936
https://doi.org/10.1080/16081625.2014.981936
Publikováno v:
International Review of Economics & Finance. 32:159-174
Most financial institutions around the world are under concentrated ownership. To protect rents and the private benefits of control, controlling owners prefer to include more affiliated members on their boards. This study empirically examines financi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f68c660c9826920115b09f6f5260a52d
https://doi.org/10.1016/j.iref.2014.01.013
https://doi.org/10.1016/j.iref.2014.01.013
Autor:
Pei-Gi Shu, Sue-Jane Chiang
Publikováno v:
International Review of Economics & Finance. 29:177-194
Rangan (1998) , and Teoh, Wong, and Rao (1998) maintain that the short-term overperformance and long-term underperformance of seasoned equity offerings (SEOs) are due to earnings management, whereas Loughran and Ritter (1997) , Baker and Wurgler (200
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2156122c403c978734b84ed84d937286
https://doi.org/10.1016/j.iref.2013.05.011
https://doi.org/10.1016/j.iref.2013.05.011
Autor:
Pei-Gi Shu, Yin-Hua Yeh
Publikováno v:
Business and Economic Research. 4(2):265-296
Whether firms that experienced change in control perform better or worse than before the change remains a puzzling issue. In this study we investigate the firms that experienced change in control and find that poor performing firms tend to be the tak
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a692947407aae828dd36e239595cb923
http://www.macrothink.org/journal/index.php/ber/article/view/6478/5418
http://www.macrothink.org/journal/index.php/ber/article/view/6478/5418