The relationship between auditing industry specialization and the relative derivatives use for earnings management: evidence from China
WJ Hung, PG Shu, YM Wang… - International Journal of …, 2023 - emerald.com
Purpose This study investigates the effect of auditing industry specialization (AIS) on the
relative derivatives use for earnings management. Design/methodology/approach The …
relative derivatives use for earnings management. Design/methodology/approach The …
The effects of corporate governance and accounting rule changes on derivatives usage
CL Chen, HS Fan, YM Yang - Review of Derivatives Research, 2014 - Springer
The ongoing growth in use of financial instruments together with the accompanying
disclosing requirements debate has motivated this study to examine the role of internal …
disclosing requirements debate has motivated this study to examine the role of internal …
衍生性金融商品使用程度對會計資訊價值攸關性之影響-避險與非避險使用動機之檢測
陳慶隆， 林秀謙， 盧鎮瑋 - 管理與系統, 2014 - ir.lib.nycu.edu.tw
衍生性金融商品具低交易成本與高報酬率的特性, 近年來已成為熱門的避險或投資工具.
因衍生性金融商品使用動機可區分為避險與非避險兩種類型, 本研究預期不同的衍生性金融商品 …
因衍生性金融商品使用動機可區分為避險與非避險兩種類型, 本研究預期不同的衍生性金融商品 …
[PDF][PDF] 股權結構, 盈餘管理與公司價值: 衍生性金融商品與異常應計項目的角色
曹壽民， 陳光政， 紀信義， 羅秀玲 - 會計學報, 2009 - acc.scu.edu.tw
摘要本研究旨在探討盈餘管理方法的使用程度(衍生性金融商品/裁決性應計項目)
對於公司價值的影響, 並進一步探討上市公司的股權結構是否會影響盈餘管理方法的選擇 …
對於公司價值的影響, 並進一步探討上市公司的股權結構是否會影響盈餘管理方法的選擇 …
[PDF][PDF] 我國上市櫃公司採行34 號公報第二次修訂規定之誘因: 以交易目的股票重分類為備供出售為例
張嘉文， 陳明進 - 臺大管理論叢, 2014 - review.management.ntu.edu.tw
摘要本文探討我國上市櫃公司採行財務會計準則34 號公報第二次修訂規定進行金融資產重分類
之誘因. 本文的實證分析結果顯示, 債務契約限制會影響公司傾向選擇將交易目的股票投資之 …
之誘因. 本文的實證分析結果顯示, 債務契約限制會影響公司傾向選擇將交易目的股票投資之 …
[PDF][PDF] The effect of financial instruments usage on the value-relevance of earnings and equity book value: A panel data approach
CL Chen, CJ Fu - African Journal of Business Management, 2012 - Citeseer
This study explores the prediction that the pricing multiple on the earnings (equity book
value) increases/decreases as the listed firms who have larger magnitudes of financial …
value) increases/decreases as the listed firms who have larger magnitudes of financial …
The Incentives of Listed Companies to Adopt the Second Revisions on the Statement of Financial Accounting Standard No. 34: An Example of Reclassification of …
C Chia-Wen, C Ming-Chin - Tai Da Guan Li Lun Cong, 2014 - search.proquest.com
This study examines the incentives of listed companies to adopt the second revisions on the
reclassification of financial assets of Financial Accounting Standard No. 34 (FAS 34). The …
reclassification of financial assets of Financial Accounting Standard No. 34 (FAS 34). The …
[PDF][PDF] Financial instruments usage and strategic earnings reporting: The complement hypothesis examination
HS Fan, YT Lin, CL Chen… - African Journal of Business …, 2012 - academicjournals.org
The purpose of this study is to examine whether listed firms in Taiwan use discretionary
accruals and the financial instruments regulated under Statement of Financial Accounting …
accruals and the financial instruments regulated under Statement of Financial Accounting …
The Impact of Financial Derivative Usage on Earnings Attributes and Earnings Informativeness
CL Liu - 管理評論, 2009 - pure.lib.cgu.edu.tw
本文以台灣上市公司為研究對象, 探討公司使用衍生性金融商品避險對於盈餘屬性及盈餘資訊性
的影響. 首先, 本文探討不同面向的盈餘屬性 (盈餘持續性, 盈餘可預測性, 盈餘平穩化程度以及應 …
的影響. 首先, 本文探討不同面向的盈餘屬性 (盈餘持續性, 盈餘可預測性, 盈餘平穩化程度以及應 …