Browsing Department of Accounting by Author "Ho, Li-chin"
Now showing items 1-5 of 5
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Capital Market Reactions to IFRS in the United States: Evidence from Foreign Private Issuers
Yardley, Jennifer; 0000-0003-4349-1738 (2016-09-07)The rise of International Financial Reporting Standards (IFRS) as a contender to be the single globally-accepted set of accounting standards has been accompanied by a wealth of research studying the consequences of IFRS ... -
DOES IFRS ADOPTION AFFECT ANALYST FORECAST BEHAVIOR? EVIDENCE FROM FOREIGN PRIVATE ISSUERS IN THE UNITED STATES
Song, Xiaoxiao (2017-08-08)The globalization of business and finance has led to the adoption of International Financial Reporting Standards (IFRS) in more than 100 countries, and numerous studies have examined the consequences of IFRS adoption in ... -
The Interactions Between Real Earnings Management And Short Selling Activity
Zhang, Yu (Accounting, 2014-07-14)This study builds on two streams of literature that recently draw the attention of researchers: real earnings management (REM) and short selling. Graham et al. (2005) reports that managers choose REM over accounting methods ... -
The Internal Control Provisions Of Sarbanes-Oxley Act And Quality Of Interim Earnings
Han, Lei (Accounting, 2011-10-11)This study examines the change in the quality of interim earnings around the enactment of Sarbanes-Oxley Act (SOX) and whether the change differs between interim and annual earnings by focusing on the impact of internal ... -
The Pricing And Determinants Of The Discretionary Component Of Employee Stock Option Value
Kuo, Chii Shyan (Accounting, 2007-09-19)In this study, I first re-examine the pricing effect of employee stock option (ESO) value. I find a negative association between ESO value and share price, supporting the view that investors view ESO value as an expense ...