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Article
Auditor industry specialization and real earnings management
This study examines whether audit partners’ industry specialization could reduce real activity earnings management (RM). We argue that partners with industry specialization can reduce RM because they can bette...
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Article
Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms
This study examines whether firms engage in earnings management to overcome government policies on limiting outward foreign direct investment (FDI), and whether their earnings-management behavior is aligned wi...
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Article
Value Relevance of Embedded Value and IFRS 4 Insurance Contracts
In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevanc...