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Response to discussant of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 232-234

Persistent link: https://www.econbiz.de/10009560695

Discussion of "Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?"

Radhakrishnan, Suresh - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 226-231

Persistent link: https://www.econbiz.de/10009560698

Does the control-based approach to consolidated statements better reflect market value than the ownership-based approach?

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The international journal of accounting : TIJA 47 (2012) 2, pp. 198-225

Persistent link: https://www.econbiz.de/10009560702

Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?

Hsu, Audrey Wen-hsin; Duh, Rong-Ruey; Cheng, Kang - In: The International Journal of Accounting 47 (2012) 2, pp. 198-225

Motivated by the recent Discussion Paper (DP) issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on how to define reporting entities, this study investigates the value relevance of consolidated statements under the ownership-based...

Persistent link: https://www.econbiz.de/10010572312

Auditors' religious beliefs and audit quality : some evidence from Taiwan

Duh, Rong-Ruey; Gul, Ferdinand A.; Hsu, Audrey Wen-Hsin - In: The international journal of accounting 57 (2022) 3, pp. 1-48

Persistent link: https://www.econbiz.de/10013389402

The impact of IAS 39 on the risk-relevance of earnings volatility : evidence from foreign banks cross-listed in the USA

Duh, Rong-Ruey; Hsu, Audrey Wen-hsin; Alves, Paulo … - In: Journal of contemporary accounting & economics 8 (2012) 1, pp. 23-38

Persistent link: https://www.econbiz.de/10009550093

Determinants and performance effect of TQM practices : an integrated model approach

Duh, Rong-Ruey; Hsu, Audrey Wen-hsin; Huang, Pei-wen - In: Total quality management & business excellence 23 (2012) 6, pp. 689-701

Persistent link: https://www.econbiz.de/10009572332

World-class manufacturing, management accountants' cross-functional participation, and firm performance

Duh, Rong-Ruey; Hsu, Audrey Wen-hsin; Chow, Chee W. - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 3, pp. 262-283

Persistent link: https://www.econbiz.de/10010411635

Earnings management and government restrictions on outward foreign direct investment : evidence from Taiwanese firms

Duh, Rong-Ruey; Hsu, Audrey Wen-Hsin - In: Review of quantitative finance and accounting 44 (2015) 1, pp. 41-67

Persistent link: https://www.econbiz.de/10011327666

Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?

Chen, Jengfang; Duh, Rong-Ruey; Hsu, Audrey Wen-Hsin; … - In: Journal of contemporary accounting & economics 11 (2015) 1, pp. 61-74

Persistent link: https://www.econbiz.de/10011350432