Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Tien-Shih Hsieh"'
Publikováno v:
Journal of Business Research. 138:229-238
Using a sample of 14,245 firm-year observations from 2,579 listed firms in the Chinese capital market, this study investigates whether board directors with an educational background in science, technology, engineering, and mathematics (STEM) are asso
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa7da96eb26757cceea193371dd33872
https://doi.org/10.1016/j.jbusres.2021.09.022
https://doi.org/10.1016/j.jbusres.2021.09.022
Publikováno v:
International Journal of Accounting & Information Management. 27:74-95
Purpose This study aims to investigate whether eXtensible Business Reporting Language (XBRL) disclosure management solution improves public companies’ earnings release efficiency and mitigates earnings management. Design/methodology/approach This s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::35468bfb046b952a0eea9ce743c8201f
https://doi.org/10.1108/ijaim-06-2017-0079
https://doi.org/10.1108/ijaim-06-2017-0079
Publikováno v:
Journal of Business Finance & Accounting. 46:712-738
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bbca6fd100bf86d74c71476e9211964
https://doi.org/10.1111/jbfa.12371
https://doi.org/10.1111/jbfa.12371
Publikováno v:
Sustainability
Volume 12
Issue 19
Sustainability, Vol 12, Iss 8025, p 8025 (2020)
Volume 12
Issue 19
Sustainability, Vol 12, Iss 8025, p 8025 (2020)
The primary focus of this paper is on the relationship between taxpayers&rsquo
ideological support for economic inequality and the likelihood they will commit tax evasion. We also propose that Machiavellianism will mediate the relationship betwe
ideological support for economic inequality and the likelihood they will commit tax evasion. We also propose that Machiavellianism will mediate the relationship betwe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::42f94c4b70a9532899e226dd6a023f1e
Publikováno v:
IEEE Engineering Management Review. 46:32-35
Corporate boards play an important role in formulating long-term strategies, implementing short-term objectives, and monitoring various strategic decisions made by executives. For companies with innovation as a strategic objective, it is important to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::364ef08aa41f739195d0642fde869706
https://doi.org/10.1109/emr.2018.2883731
https://doi.org/10.1109/emr.2018.2883731
Autor:
Jean C. Bedard, Tien-Shih Hsieh
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:45-65
We investigate whether corporate governance quality explains differences in financial reporting quality and cost of capital following the XBRL Voluntary Filing Program (VFP) launched by the SEC. Research on the effects of voluntary XBRL adoption rema
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::437143783ef4299f7edf7c7f25651d74
https://doi.org/10.2308/jeta-52235
https://doi.org/10.2308/jeta-52235
Publikováno v:
Journal of Information Systems. 33:75-91
This study investigates factors associated with public companies' choices of eXtensible Business Reporting Language (XBRL) implementation strategies. These strategies include Disclosure Management Solution (DMS) versus Stand-Alone Solution (SAS), and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a35bc81043ca13f0f153fdbf58ffa2c7
https://doi.org/10.2308/isys-52185
https://doi.org/10.2308/isys-52185
Publikováno v:
Journal of Accounting and Public Policy. 37:241-253
We investigate how overconfident CEOs and CFOs may interact to influence firms’ tax avoidance. We adopt an equity measure to capture overconfident CEOs and CFOs and utilize multiple measures to identify companies’ tax-avoidance activities. We doc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4022a210fc3e8c5ffd11cfa4cf7d542c
https://doi.org/10.1016/j.jaccpubpol.2018.04.004
https://doi.org/10.1016/j.jaccpubpol.2018.04.004
Publikováno v:
Corporate Social Responsibility and Environmental Management. 25:66-79
Using a manually collected sample of 331 corporate social responsibility (CSR) reports issued by US public companies, we examine the relationship between the CSR performance and the readability of CSR reports. We adopt three indices – Fog, Kincaid,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5328a949b28c6f07c5752d1c4976cc96
https://doi.org/10.1002/csr.1440
https://doi.org/10.1002/csr.1440
Publikováno v:
International Journal of Accounting Information Systems. 25:45-56
We examine the relationships of national legal system, company size, and corporate governance quality with internal audit function (IAF) involvement with eXtensible Business Reporting Language (XBRL) implementation in public companies. Our data sourc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::07a2fc82d48d861d5f9e4becbf0347cf
https://doi.org/10.1016/j.accinf.2017.03.002
https://doi.org/10.1016/j.accinf.2017.03.002