Innovation is essential for high-tech/electronic companies to succeed in a globally competitive environment. It is important for a firm to understand the efficiency of an innovation, so that they can appropriately allocate the resources to obtain optimal revenues. This study utilises the...

This study's focuses on the effects of directors and employee stock bonus plans on electronic companies listed on the Taiwan Stock Exchange Corporation. In addition, the paper examines the appropriate internal corporate governance mechanisms for firms. The evidence shows firms with different...

The components of earnings or cash flows have different implications for the assessment of the firm's value. We extend the research for value-relevant fundamentals to examine which financial performance measures convey more information to help investors evaluate the performance and value for...

A one-year-ahead price change forecasting model is proposed based on the fundamental analysis to examine the relationship between equity market value and financial performance measures. By including book value and six financial statement items in the valuation model, current firm value can be...

Purpose This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance. Design/methodology/approach The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample...