Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Shuling Chiang"'
Publikováno v:
International Journal of Accounting & Information Management. 29:147-168
Purpose This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae5181e596b7b911d1a66eff544bf8af
https://doi.org/10.1108/ijaim-07-2019-0084
https://doi.org/10.1108/ijaim-07-2019-0084
Publikováno v:
SSRN Electronic Journal.
This study explores the relationship between audit partner and firm industry specialization and board of director independence on the one hand and the decision by Taiwanese firms to take advantage of IFRS flexibility concerning reporting interest inc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f7707dadb7234fcc03602ed8072dbfe
https://doi.org/10.2139/ssrn.3678379
https://doi.org/10.2139/ssrn.3678379
Publikováno v:
Review of Accounting and Finance. 16:46-66
Purpose The purpose of this paper is to examine the impact of non-staggered voting for members of the board of directors on earnings quality and the value relevance of earnings and book value. Design/methodology/approach The authors used a sample of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ccf3ff1b3bea4ce9ac235bff221ebca0
https://doi.org/10.1108/raf-01-2015-0006
https://doi.org/10.1108/raf-01-2015-0006
Publikováno v:
Innovation: Management, Policy & Practice. Dec2012, Vol. 14 Issue 4, p510-523. 14p. 5 Charts.
Publikováno v:
Innovation: Management, Policy & Practice. :1823-1853
The purpose of this study is to explore how tax credits for research and development influence innovative activity (as measured by investment in R&D) with emphasis on the moderating role of the firm's stage in its respective life cycle. Our sample co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7699c3c123d75a4e9a875401bab66d87
https://doi.org/10.5172/impp.2012.1823
https://doi.org/10.5172/impp.2012.1823
Publikováno v:
Management Decision. 48:1198-1211
PurposeThis paper aims to focus on helping managers understand a factor that stimulates investment in R&D, namely, the R&D tax credit.Design/methodology/approachThe paper uses a sample of firms in Taiwan; the study period is 1999‐2004. Four variabl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0a49f44b6fc624a71ac1cbe27fd6ec42
https://doi.org/10.1108/00251741011076744
https://doi.org/10.1108/00251741011076744
Publikováno v:
Management Decision. 2010, Vol. 48 Issue 8, p1198-1211. 14p.