This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression...

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...

This paper aims to examine the influences of personal attributes of salaried customers, product transaction strategies, and sales personnel as three dimensions on the profitability contributed by customers in the wealth management business of the banking industry. The multiple regression...

This paper explores the factors influencing mortgage loan default and default probability by using the data from the mortgage loans of a case financial institution. The results indicate that the borrower's gender, the borrower's job position, whether the regional codes of the borrower's present...

This study uses the structure--conduct--performance theory to explore causal correlations among the market structure of the certified public accountant industry, the conduct, and the operation performance of accounting firms. The study uses stepwise regression analysis to find out important...