A Burkholderia lipase was immobilized on celite grafted with long alkyl groups. The immobilized lipase-catalyzed methanolysis of sunflower oil in a packed-bed reactor (PBR) follows the Ping Pong Bi Bi mechanism. The external mass transfer and enzymatic reaction that simultaneously occurred in...

To increase revenues, audit firms often try to persuade their audit clients to purchase their non-audit services. Listed firms in Taiwan have to disclose their audit/non-audit fees under some conditions. It provides a context for examining whether providing non-audit services by the client's...

This study develops a diagnosing model to examine the outcomes of assets write-off in enriching the literatures of assets impairment. Prior studies employed the Logit, linear and Tobit regression models to classify the determination of assets impairment and to diagnose the magnitude of the...

Extant studies focus on examining the developed capital markets and reveal mixed results for the association between real activities versus accruals-based earnings management. This study establishes a set of simultaneous equations that captures managers’ behaviors to boost (or suppress)...

Taiwan's regulation used to treat employee bonuses as one of after-tax-earnings distributing items. In response to the anti-dumping charges launched by American manufacturers against Taiwanese SRAM firms, Taiwan Securities and Futures Commission issues a new directive on January 30, 2003 which...

Previous studies reveal mixed results for the association between managers¡¯ aggressive real activities manipulation and a firm¡¯s subsequent performance. To examine the effects of real activities manipulation on a firm¡¯s subsequent accounting performance, this study incorporates the...

<Para ID="Par1">The ongoing growth in use of financial instruments together with the accompanying disclosing requirements debate has motivated this study to examine the role of internal corporate governance and accounting rule changes in firms’ derivatives using derisions. The empirical results reveal that...</para>

In a previous study based on a matched sample analysis, it is found that in Taiwan top management turnover rate for the listed firms in the presence of a proxy contest is much higher than the ones without a proxy contest. In other words, the hypothesis of job security has gained empirical...