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  1. 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...

    Rebecca Chung-Fern Wu, Audrey Wen-Hsin Hsu in The Geneva Papers on Risk and Insurance - … (2011)

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    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...

    Rong-Ruey Duh, Audrey Wen-Hsin Hsu… in Review of Quantitative Finance and Account… (2015)

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    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...

    Audrey Wen-Hsin Hsu, Chih-Hsien Liao in Review of Quantitative Finance and Accounting (2023)