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Purpose – In Taiwan, an employee stock bonus (ESB) was accounted for as an earnings distribution rather than an expense – a remnant of the dominance of tax law over accounting standards. To enhance the usefulness of accounting information, the Securities and Futures Bureau (SFB) requires that...
Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...
Purpose – The purpose of this paper is to reveal a new contribution to behavioural finance that focuses on individuals rather than groups. Design/methodology/approach – Research is based on field studies with executives utilizing an assessment instrument to identify and measure their...
Purpose – The purpose of this study is to examine the relationship between agency factors and the debt level of Ghanaian small and medium enterprises (SMEs). Design/methodology/approach – Generalized least squares model is used to estimate the regression equation. Findings – The results...
Purpose – The purpose of this paper is to generate empirical evidence that facilitates our understanding of the market pricing for cash flows and accruals. Design/methodology/approach – The study is empirical in nature, and utilizes and archival methodology. Findings – The evidence in this...
Purpose – The purpose of this paper is to show the applicability of data envelopment analysis (DEA) in arriving at an unbiased account of relative performance in a set of companies, using the pharmaceutical industry as an example. Design/methodology/approach – A DEA‐based income efficiency...
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