{"id":"https://openalex.org/W1964126137","doi":"https://doi.org/10.1080/16081625.2013.871771","title":"Earnings quality of Taiwanese group firms","display_name":"Earnings quality of Taiwanese group firms","publication_year":2014,"publication_date":"2014-01-03","ids":{"openalex":"https://openalex.org/W1964126137","doi":"https://doi.org/10.1080/16081625.2013.871771","mag":"1964126137"},"language":"en","primary_location":{"id":"doi:10.1080/16081625.2013.871771","doi":"https://doi.org/10.1080/16081625.2013.871771","is_oa":false,"landing_page_url":"https://doi.org/10.1080/16081625.2013.871771","pdf_url":null,"source":{"id":"https://openalex.org/S4210203108","display_name":"Asia-Pacific Journal of Accounting & Economics","issn_l":"1608-1625","issn":["1608-1625","2164-2257"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Journal of Accounting &amp; Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016620001","display_name":"Yan-Jie Yang","orcid":"https://orcid.org/0000-0001-7346-5050","observed_orcids":["https://orcid.org/0000-0001-7346-5050"]},"institutions":[{"id":"https://openalex.org/I99908691","display_name":"Yuan Ze University","ror":"https://ror.org/01fv1ds98","country_code":"TW","type":"education","lineage":["https://openalex.org/I99908691"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Yan-Jie Yang","raw_affiliation_strings":["College of Management, Yuan Ze University, Taoyuan, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Management, Yuan Ze University, Taoyuan, Taiwan","institution_ids":["https://openalex.org/I99908691"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053700965","display_name":"Qian Long Kweh","orcid":"https://orcid.org/0000-0003-0877-9509","observed_orcids":["https://orcid.org/0000-0003-0877-9509"]},"institutions":[{"id":"https://openalex.org/I79156528","display_name":"Universiti Tenaga Nasional","ror":"https://ror.org/03kxdn807","country_code":"MY","type":"education","lineage":["https://openalex.org/I79156528","https://openalex.org/I874769580"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Qian Long Kweh","raw_affiliation_strings":["Department of Accounting, Universiti Tenaga Nasional, Muadzam Shah, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Universiti Tenaga Nasional, Muadzam Shah, Malaysia","institution_ids":["https://openalex.org/I79156528"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033320260","display_name":"Ruey-Ching Lin","orcid":"https://orcid.org/0000-0002-8270-5332","observed_orcids":["https://orcid.org/0000-0002-8270-5332"]},"institutions":[{"id":"https://openalex.org/I114150738","display_name":"Fu Jen Catholic University","ror":"https://ror.org/04je98850","country_code":"TW","type":"education","lineage":["https://openalex.org/I114150738"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Ruey-Ching Lin","raw_affiliation_strings":["Department of Accounting, Fu Jen Catholic University, Taipei, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Fu Jen Catholic University, Taipei, Taiwan","institution_ids":["https://openalex.org/I114150738"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5016620001"],"corresponding_institution_ids":["https://openalex.org/I99908691"],"apc_list":null,"apc_paid":null,"fwci":7.9309,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96741392,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"21","issue":"2","first_page":"134","last_page":"156"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9850000143051147},{"id":"https://openalex.org/keywords/taiwanese-firms","display_name":"Taiwanese firms","score":0.6100000143051147},{"id":"https://openalex.org/keywords/accrual-persistence","display_name":"accrual persistence","score":0.9509999752044678},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/conservatism","display_name":"conservatism","score":0.9760000109672546},{"id":"https://openalex.org/keywords/control-rights","display_name":"control rights","score":0.7829999923706055},{"id":"https://openalex.org/keywords/voting-rights","display_name":"voting rights","score":0.8240000009536743},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8069999814033508},{"id":"https://openalex.org/keywords/controlling-shareholders","display_name":"controlling shareholders","score":0.9359999895095825}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8184181451797485},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.6740458607673645},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6591823697090149},{"id":"https://openalex.org/C96640997","wikidata":"https://www.wikidata.org/wiki/Q5163004","display_name":"Conservatism","level":3,"score":0.6341769695281982},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5623661279678345},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5485858917236328},{"id":"https://openalex.org/C520049643","wikidata":"https://www.wikidata.org/wiki/Q189760","display_name":"Voting","level":3,"score":0.4931759238243103},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4683626890182495},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.4358142912387848},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4277694821357727},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.36816054582595825},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.32991838455200195},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3217152953147888},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31693387031555176},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.23042067885398865},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10202232003211975},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/16081625.2013.871771","doi":"https://doi.org/10.1080/16081625.2013.871771","is_oa":false,"landing_page_url":"https://doi.org/10.1080/16081625.2013.871771","pdf_url":null,"source":{"id":"https://openalex.org/S4210203108","display_name":"Asia-Pacific Journal of Accounting & Economics","issn_l":"1608-1625","issn":["1608-1625","2164-2257"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asia-Pacific Journal of Accounting &amp; Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:raaexx:v:21:y:2014:i:2:p:134-156","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/16081625.2013.871771","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":45,"referenced_works":["https://openalex.org/W1519519923","https://openalex.org/W1536295184","https://openalex.org/W1974345323","https://openalex.org/W1980934528","https://openalex.org/W1986187321","https://openalex.org/W1991739379","https://openalex.org/W1995852272","https://openalex.org/W2011534104","https://openalex.org/W2019840982","https://openalex.org/W2021695982","https://openalex.org/W2033076206","https://openalex.org/W2036090194","https://openalex.org/W2037352137","https://openalex.org/W2053445094","https://openalex.org/W2054244737","https://openalex.org/W2065123731","https://openalex.org/W2065785947","https://openalex.org/W2067171170","https://openalex.org/W2067397657","https://openalex.org/W2074531150","https://openalex.org/W2074795987","https://openalex.org/W2084956342","https://openalex.org/W2086440694","https://openalex.org/W2096293840","https://openalex.org/W2105004328","https://openalex.org/W2115927074","https://openalex.org/W2120744852","https://openalex.org/W2147686773","https://openalex.org/W2163146514","https://openalex.org/W2321597487","https://openalex.org/W3122176856","https://openalex.org/W3122273364","https://openalex.org/W3122547505","https://openalex.org/W3122946545","https://openalex.org/W3122965301","https://openalex.org/W3124176564","https://openalex.org/W3124321936","https://openalex.org/W3124604472","https://openalex.org/W3124806143","https://openalex.org/W3124836373","https://openalex.org/W3125202188","https://openalex.org/W3125816894","https://openalex.org/W3126044833","https://openalex.org/W4301087158","https://openalex.org/W4301377693"],"related_works":["https://openalex.org/W2316742578","https://openalex.org/W2478575723","https://openalex.org/W3024473961","https://openalex.org/W2280427915","https://openalex.org/W2794733993","https://openalex.org/W7217933033","https://openalex.org/W4399176950","https://openalex.org/W1931055310","https://openalex.org/W2184616889","https://openalex.org/W2131191710"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,12,17,62,83],"relationship":[4],"between":[5],"group":[6,22,36,66,97],"firms":[7,25,37],"and":[8,23,31,51,69],"earnings":[9,18,29,78,95],"quality.":[10,79],"For":[11],"period":[13],"2000\u20132010,":[14],"we":[15,60],"examine":[16],"quality":[19,41],"of":[20,42,65,71],"Taiwanese":[21],"non-group":[24,57],"through":[26],"accrual":[27,43],"persistence,":[28,44],"management,":[30],"conservatism.":[32],"We":[33],"show":[34],"that":[35,87],"exhibit":[38],"a":[39],"lower":[40],"have":[45,90],"greater":[46,91],"propensity":[47],"to":[48,56,93],"manage":[49,94],"earnings,":[50],"are":[52],"less":[53],"conservative":[54],"relative":[55],"firms.":[58,98],"Furthermore,":[59],"confirm":[61],"possible":[63],"effects":[64],"vertical":[67],"relatedness":[68],"deviation":[70],"control":[72],"rights":[73,76],"from":[74],"voting":[75],"on":[77],"These":[80],"findings":[81],"support":[82],"information":[84],"asymmetry":[85],"hypothesis":[86],"controlling":[88],"shareholders":[89],"room":[92],"in":[96]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
