...Ching‐Chieh Lin; Chi‐Yun Hua; Shu‐Hua Lee; Wen‐Chih Lee Purpose The purpose of this paper is to investigate the policy consequences of expensing stock‐based compensation in Taiwan. Design/methodology/approach Data were collected on listed firms from 2006 to 2008 and a goodness‐of‐fit...

...Chuan‐San Wang; Samuel Tung; Lin Chen‐Chang; Wang Lan‐Fen; Lai Ching‐Hui Purpose The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further...

...Anlin Chen; Li‐Wei Chen; Lanfeng Kao Purpose The purpose of this paper is to examine the long‐run performance of initial public offerings (IPOs) in Taiwan with a five‐factor model on a calendar time basis. Design/methodology/approach Besides the Fama‐French three factors, the paper also...

... Employee involvement Job satisfaction Taiwan China Occurrences of fraud regarding false financial statements and market (Liou and Yang, 2008) abuses have caused governments around the world to increasingly focus on corporate governance and internal controls. The US Congress rapidly passed...

...Rong‐Ruey Duh; Thomas W. Lin; Wen‐Ying Wang; Chao‐Hsin Huang Purpose This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach An in‐depth field investigation by collecting and analyzing 39 months...