Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Yenpao Chen"'
Publikováno v:
Decision Science Letters, Pp 347-356 (2022)
After the outbreak of COVID-19, Taiwan has implemented rigorous border control and taken specific measures such as virus detection, contact tracing, and quarantine since 2020. Its epidemic prevention performance has been quite outstanding. Even in Ma
Externí odkaz:
https://doaj.org/article/b0fbb9d3e4f440bfa82eb1661f0813a1
Publikováno v:
International Journal of Disclosure and Governance. 16:116-127
The paper sets out to examine the critical issue of whether the managers of listed companies in China engage in channel stuffing toward the end of accounting periods to avoid making a loss. It also seeks to determine the types of channel stuffing tha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fbe07eabaf79c2ffd28e7da7d86d560d
https://doi.org/10.1057/s41310-019-00061-1
https://doi.org/10.1057/s41310-019-00061-1
Autor:
Kuen-Chang Lee1 kc@scu.edu.tw, Yenpao Chen1
Publikováno v:
Journal of Accounting, Finance & Management Strategy. Jun2016, Vol. 11 Issue 1, p83-118. 36p.
Publikováno v:
Theoretical Economics Letters. :22-30
This paper investigates how the state-dependence between two periods affects the optimal audit decision. Using a principal-agent model, based on a state-dependent assumption, we find that it is desirable to use a conditional (punitive) audit mechanis
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::01f152af5f83d520b0f105965ee790e5
https://doi.org/10.4236/tel.2013.35a2005
https://doi.org/10.4236/tel.2013.35a2005
Publikováno v:
Journal of Economic Studies. 38:360-383
Purpose – This paper sets out to explore the effects that the setting‐up of an independent director system has on the operating efficiency of information electronics companies in China.Design/methodology/approach – This paper uses 87 Chinese li
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae93b41f22c26047e0b502413a749151
https://doi.org/10.1108/01443581111160842
https://doi.org/10.1108/01443581111160842
Publikováno v:
Pacific Accounting Review. 22:22-41
Purpose – This study aims to examine the earnings management behaviour of financially distressed listed companies in China for the period 2002‐2006.Design/methodology/approach – The present study uses discretionary accruals to serve as a proxy
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::86fc4d9a8a44d18ba0dd073326509d02
https://doi.org/10.1108/01140581011034209
https://doi.org/10.1108/01140581011034209
The impact of related party transactions on the operational performance of listed companies in China
Publikováno v:
Journal of Economic Policy Reform. 12:285-297
This study uses a comprehensive sample of 763 Chinese listed companies to explore the relationship between the extent of related party transactions and operational performance. The empirical results show that when the listed company is controlled by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9be774cbbb510355a0a18b78cd19fe86
https://doi.org/10.1080/17487870903314575
https://doi.org/10.1080/17487870903314575
Publikováno v:
Economic Modelling. 26:63-70
Traditionally, banks conduct standard credit evaluation such as credit scoring following the receipt of loan request and make the accept/reject decision accordingly. This research explores the possibility of two stages credit evaluation in lending pr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a97f51242c7338977bd42c1d3748326f
https://doi.org/10.1016/j.econmod.2008.05.008
https://doi.org/10.1016/j.econmod.2008.05.008
Publikováno v:
Pacific Accounting Review (Emerald Group Publishing Limited). 2010, Vol. 22 Issue 1, p22-41. 20p.