Search Results - person:"Seng, Jia‐Lang"

The effect of disclosure patterns of risk factors in prospectus on the relation between strategic alliances and underpricing of biotechnology IPOs

Guo, Ying; Wang, Tawei; Seng, Jia-Lang; Hung, San-Shuan - In: The journal of applied business research 33 (2017) 3, pp. 509-520

Persistent link: https://www.econbiz.de/10011705679

Voluntary accounting changes and post-earnings announcement drift

Chen, Yi-Ching; Wang, Tawei; Seng, Jia-Lang - In: Asian Review of Accounting 23 (2015) 1, pp. 2-16

Purpose – The purpose of this paper is to investigate the relation between voluntary accounting changes (VACs) and post-earnings announcement drift. In addition, the authors examine how accounting choice heterogeneity moderates such association. Design/methodology/approach – The authors...

Persistent link: https://www.econbiz.de/10014675891

Voluntary accounting changes and analyst following

Huang, Tzu-Ling; Wang, Tawei; Seng, Jia-Lang - In: International Journal of Accounting & Information Management 23 (2015) 1, pp. 2-15

Purpose – This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following. Design/methodology/approach – A sample of firms was collected with VACs in the period from 1994 to 2008 and their major competitors, as well as industry benchmarking firms...

Persistent link: https://www.econbiz.de/10014759324

Voluntary accounting changes and analyst following

Huang, Tzu-ling; Wang, Tawei; Seng, Jia-lang - In: International journal of accounting and information … 23 (2015) 1, pp. 2-15

Persistent link: https://www.econbiz.de/10011297553

Voluntary accounting changes and post-earnings announcement drift

Chen, Yi-Ching; Wang, Tawei; Seng, Jia-Lang - In: Asian review of accounting 23 (2015) 1, pp. 2-16

Persistent link: https://www.econbiz.de/10011376956

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

Wang, Tawei; Wen, Ching Yao; Seng, Jia-lang - In: Information & management : the internat. journal of … 51 (2014) 3, pp. 336-346

Persistent link: https://www.econbiz.de/10010375808

Mandatory adoption of XBRL and foreign institutional investors' holdings : evidence from China

Wang, Tawei; Seng, Jia-Lang - In: The journal of information systems : JIS ; a semiannual … 28 (2014) 2, pp. 127-147

Persistent link: https://www.econbiz.de/10010474856

Intellectual capital disclosure and accounting standards

Liao, P.C.; Ling‐Ching Chan, Ann; Seng, Jia‐Lang - In: Industrial Management & Data Systems 113 (2013) 8, pp. 1189-1205

Purpose – This study aims to investigate the association between the intellectual capital disclosure level and the mandatory adoption of international financial reporting standards (IFRS). This paper reports an empirical evidence for the impact of the mandatory adoption of IFRS on the...

Persistent link: https://www.econbiz.de/10014825346

Intellectual capital disclosure and accounting standards

Liao, P.C.; Chan, Ann Ling-Ching; Seng, Jia-Lang - In: Industrial management & data systems 113 (2013) 8, pp. 1189-1205

Persistent link: https://www.econbiz.de/10010175464

An intelligent multi-agent e-services method : an international telecommunication example

Chou, Tung-hsiang; Seng, Jia-lang - In: Information & management : the internat. journal of … 46 (2009) 6, pp. 342-350

Persistent link: https://www.econbiz.de/10003876659