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Journal Articles

Influence of sustainability report disclosure and assurance on environmental, social and governance performance persistence: a survival analysis

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Yen-Yu Liu, Pin-Sheng Lee
Journal: Pacific Accounting Review
Pacific Accounting Review (2026) 38 (2): 253–272.
https://doi.org/10.1108/PAR-11-2024-0305
Published: 24 October 2025
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Journal Articles

Correlation between distribution of cash dividends from capital reserves, ultimate controlling shareholders and corporate governance

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Yen-Yu Liu, Pin-Sheng Lee, Chih-Hao Yang
Journal: Pacific Accounting Review
Pacific Accounting Review (2022) 34 (3): 385–398.
https://doi.org/10.1108/PAR-05-2021-0075
Published: 14 February 2022
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