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126 results on '"Wang, Lan-Fen"'

17. Earnings management using asset sales

Author

Lin Chen‐Chang, Lai Ching-Hui, Wang Lan-Fen, Chuan-San Wang, and Samuel Tung

Subjects
Earnings response coefficient, Earnings, Earnings per share, business.industry, Accounting, Archival research, Management Information Systems, Earnings management, Economics, Asset (economics), business, Empirical evidence, General Economics, Econometrics and Finance, Capital market, health care economics and organizations
Abstract

Purpose – The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests several interesting issues for further studies by proposing that positive earnings are one of the necessary conditions for the companies to issue bonds or new shares.Design/methodology/approach – The paper uses archival data and regression analysis to document empirical evidence that assets sales are one of the methods to manipulate reported earnings among 12,484 firm‐years over the period of 1984‐2006.Findings – The paper finds that approximately 54‐57 percent of firms in Taiwan with small pre‐managed earnings losses manipulate reported earnings to show small positive earnings. This is in contrast to 30‐40 percent of firms in the USA as reported by Burgstahler and Dichev.Research limitations/implications – The paper makes a good use of the unique institutional features of Taiwan. It has not produced other unique results tha...

Published
2010
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19. The Use of Extended Credit (Channel Stuffing) to Avoid Reporting Losses

Author

Lin Chen-Chang, Samuel Tung, Lai Ching-Hui, Audrey Wen-hsin Hsu, and Wang Lan-Fen

Subjects
Finance, Economics and Econometrics, Actuarial science, Earnings, Accrual, business.industry, education, Channel stuffing, Credit channel, Fiscal year, Earnings management, Accounting, Economics, business, Capital market, health care economics and organizations, Accounts receivable
Abstract

This study investigates whether managers grant extended credit at the end of the fiscal year to accelerate customer purchases and thus avoid reporting losses. This study also considers whether this kind of earnings management affects the information content of reported earnings, and whether the unexpected accounts receivable (UAR)—a relatively reliable measure of management's exercise of channel stuffing over earnings—can provide incremental information about this phenomenon. Consistent with our hypotheses, we find that managers are likely to grant extended credit at the end of the fiscal year to meet their annual financial reporting targets.

Published
2008
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22. Comparison of Genetic Diversity Level Between European and East-Asian Wheat Collections Using SSR Markers

Author

Balfourier, François, Wang, Lan-fen, Exbrayat-Vinson, Florence, Hao, Chenyang, Dong, Yu-she, Ge, Hong-mei, Zhang, Xue-yong, Unité mixte de recherche amélioration et santé des plantes, Institut National de la Recherche Agronomique (INRA)-Université Blaise Pascal - Clermont-Ferrand 2 (UBP), Institute of Crop Germplasm Resources, CAAS, and Partenaires INRAE

Subjects
geographic differentiation, [SDV]Life Sciences [q-bio], gSSR, [SDE]Environmental Sciences, eSSR, food and beverages, marker/trait association, [SDV.BV]Life Sciences [q-bio]/Vegetal Biology, genetic diversity, wheat
Abstract

International audience; 【Objective】This research work was performed to reveal the genetic relationship and diversity difference between European and East-Asian wheat cultivars, and in the meantime to compare the level of polymorphism between Genomic-SSRs and EST-SSRs. 【Method】 To analyze 371 European and 363 East-Asian wheat collections, 38 Genomic-SSRs and 44 EST-SSRs were used. 【Result】A total of 865 alleles were detected, with a range from 1 to 50 and a mean of 10.42. Polymorphism information content (PIC) ranged from 0 to 0.91 with an average of 0.53. Genetic diversity level in East-Asia was higher than that in Europe. European and East-Asian accessions were divided into two distinct sub-groups by PCO based on 82 SSRs. The position of materials in the dendrogram was accordant with their geographical location, i.e. the accessions from near geographical location were joining into neighbors. Allele differentiation between the two continents at some loci such as Xgwm186, Xgwm257, Xgpw7433 andXgpw7443 was very significant. This may be corresponding to the natural and breeding selection, which was supported by the marker/trait association analysis results. Chinese varieties released from 1950 to 1980 were clustered into one big group with Europeans, and far away from native landraces and varieties released before 1950. This is consistent with the records of wheat breeding history of China. Diversity revealed by Genomic-SSRs was much higher than that by EST-SSRs. However, the cluster trend based on the two types of SSR was consistent. Therefore, differentiation of Genomic-SSR was much faster than functional genes SSR in breeding selection. 【Conclusion】European germplasms can be efficiently used in Chinese wheat breeding program through backcross breeding method.

Published
2007

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