Purpose – The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm size, leverage, corporate size, profitability, and multi-nationality. Design/methodology/approach – The...

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 studies by proposing that positive earnings are one of the necessary...

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing increases in forecasting accuracy. The purpose of this paper is to test the hypothesis of improved forecasts over time. Design/methodology/approach – The paper analyzes original...