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    Article

    Accounting conservatism, corporate diversification and firm value

    This study investigates the impact of conservative financial reporting on corporate diversification, in order to explore whether accounting policy plays a role in mitigating agency problems associated with cor...

    Chloe Yu-Hsuan Wu, Shou-Min Tsao… in Review of Quantitative Finance and Account… (2024)

  2. No Access

    Article

    The impact of internationalization on performance and innovation: The moderating effects of ownership concentration

    Researchers in international business have long been interested in understanding the impact of internationalization on performance and innovation. However, prior studies of this research stream offer mixed res...

    Shou-Min Tsao, Guang-Zheng Chen in Asia Pacific Journal of Management (2012)