Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Vincent Y. S. Chen"'
Publikováno v:
Management Science. 62:2218-2240
We examine whether Standard & Poor’s (S&P) credit rating action reports contain new default-related information beyond credit rating actions such as rating changes, credit watch, and outlooks. We find that the net linguistic tone (negative minus po
Publikováno v:
Journal of Business Research. 68:599-606
Firms can curb opportunistic managerial R&D investing behavior by increasing the sensitivity of CEO compensation to R&D investment. Using a sample of firms in Taiwan's R&D-intensive industries, this study examines whether family ownership moderates t
Publikováno v:
Journal of Accounting and Public Policy. 34:74-94
We examine whether manufacturing firms manage earnings through real activities for credit rating concerns. By using Standard & Poor’s Rating Service (S&P) credit rating data between 1989 and 2009, we find that manufacturing firms in the rating cate
‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises
Autor:
Vincent Y. S. Chen, Samuel L. Tiras
Publikováno v:
Review of Quantitative Finance and Accounting. 45:757-784
Positive (negative) earnings surprises do not necessarily generate positive (negative) market reactions. In our sample from 1990 to 2010, the market reacts negatively to 42 % of firms that meet or beat analyst forecasts and positively to 41 % of firm
Publikováno v:
Journal of Contemporary Accounting & Economics. 15:100160
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measur
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 20:429-456
This study empirically examines the extent to which family ownership affects innovation. Using a sample of Taiwanese listed firms, we find that family firms invest more in innovation than nonfamily firms, suggesting that family firms’ incentives to
Publikováno v:
SSRN Electronic Journal.
Imputation systems integrate corporate and shareholder personal income taxes to alleviate double taxation of dividend income. In this study, we empirically examine whether a corporate tax rate reduction under an imputation tax system benefits shareho
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
SSRN Electronic Journal.
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measur
Publikováno v:
SSRN Electronic Journal.
We examine whether Standard & Poor’s (S&P) credit rating action reports contain new default-related information beyond credit rating actions such as rating changes, credit watch, and outlooks. We find that the net linguistic tone (negative minus po