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The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption

Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81

Persistent link: https://www.econbiz.de/10011429379

Discussion of the effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption

Lin, Steve - In: Journal of international accounting research 14 (2015) 2, pp. 83-87

Persistent link: https://www.econbiz.de/10011429458

Are banking and accounting expertise on the audit committee related to bank loan terms?

Liu, Pei-Yi; Chin, Chen Lung - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 191-213

Persistent link: https://www.econbiz.de/10014279460

Do local leads deliver contracting benefits? : evidence from emerging market syndicated loans

Yeh, Yaying Mary Chou; Yao, Wei-Ren; Chin, Chen Lung - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 301-319

Persistent link: https://www.econbiz.de/10012173997

Exploring the Causes of Accounting Restatements by Family Firms

Sue, Shu-Hui; Chin, Chen-Lung; Chan, Ann Ling-Ching - In: Journal of Business Finance & Accounting 40 (2013) 9-10, pp. 1068-1094

Persistent link: https://www.econbiz.de/10010728393

Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan

Liang, Jia-Wen; Lin, Mei-Feng; Chin, Chen-Lung - In: Review of Quantitative Finance and Accounting 39 (2012) 1, pp. 55-76

Persistent link: https://www.econbiz.de/10010867724

The impact of financial forecasts regulation on IPO anomalies: Evidence from Taiwan

Wang, Ya-Fang; Lee, Picheng; Chin, Chen-Lung; Kleinman, Gary - In: Journal of Financial Regulation and Compliance 13 (2005) May, pp. 146-166

This study examines whether a regulation on mandatory disclosure of financial forecasts since June 1991 and further sanction imposition since March 1998 contribute to lower IPO firms’ initial and aftermarket returns, and shorten honeymoon periods. The study is based on 423 IPO firms after the...

Persistent link: https://www.econbiz.de/10004987617

Convertible Bonds Issuance Terms, Management Forecasts, and Earnings Management: Evidence from Taiwan Market

Chin, Chen-Lung; Lin, Tyrone T.; Lee, Chia-Chi - In: Review of Pacific Basin Financial Markets and Policies … 08 (2005) 03, pp. 543-571

Convertible bond (CB) issuers have been required to include financial forecasts in prospectuses filed with the Taiwan Securities and Futures Commission (TSFC) since 1991. This study examines the association between CB issuance terms and the extent of optimistic initial earnings forecasts and...

Persistent link: https://www.econbiz.de/10005080740

Non-audit Services and Bias and Accuracy of Voluntary Earnings Forecasts Reviewed by Incumbent CPAs

Chin, Chen-Lung; Tsao, Shou-Min; Chi, Hsin-Yi - In: Corporate Governance: An International Review 15 (2007) 4, pp. 661-676

This paper examines the association between the quality of voluntary earnings forecasts, as measured by forecast bias and accuracy reviewed by an incumbent CPAs, and the purchase of non-audit services (NAS) from the incumbent auditor. In the context of this study, we focus primarily on the...

Persistent link: https://www.econbiz.de/10005312484

Earnings forecast disclosure regulation and earnings management: evidence from Taiwan IPO firms

Jaggi, Bikki; Chin, Chen-lung; Lin, Hsiou-wei William; … - In: Review of Quantitative Finance and Accounting 26 (2006) 3, pp. 275-299

This study examines whether the Taiwanese regulation requiring disclosure of earnings forecasts in the IPOs resulted in disclosure of more optimistic earnings forecasts and whether the forecast error was reduced more by manipulating the reported earnings rather than revising the earnings...

Persistent link: https://www.econbiz.de/10005701142