{"id":"https://openalex.org/W2092274686","doi":"https://doi.org/10.1016/j.pacfin.2013.04.005","title":"Insider trading, accrual abuse, and corporate governance in emerging markets \u2014 Evidence from Taiwan","display_name":"Insider trading, accrual abuse, and corporate governance in emerging markets \u2014 Evidence from Taiwan","publication_year":2013,"publication_date":"2013-05-04","ids":{"openalex":"https://openalex.org/W2092274686","doi":"https://doi.org/10.1016/j.pacfin.2013.04.005","mag":"2092274686"},"language":"en","primary_location":{"id":"doi:10.1016/j.pacfin.2013.04.005","doi":"https://doi.org/10.1016/j.pacfin.2013.04.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.pacfin.2013.04.005","pdf_url":null,"source":{"id":"https://openalex.org/S29049940","display_name":"Pacific-Basin Finance Journal","issn_l":"0927-538X","issn":["0927-538X","1879-0585"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pacific-Basin Finance Journal","raw_type":"journal-article"},"volume":null,"type":"article","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/A5073591350","display_name":"Hui\u2010Wen Vivian Tang","orcid":"https://orcid.org/0000-0002-6960-000X","observed_orcids":["https://orcid.org/0000-0002-6960-000X"]},"institutions":[{"id":"https://openalex.org/I107470533","display_name":"Tamkang University","ror":"https://ror.org/04tft4718","country_code":"TW","type":"education","lineage":["https://openalex.org/I107470533"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hui-wen Tang","raw_affiliation_strings":["Department of Insurance, Tamkang University, New Taipei City, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Insurance, Tamkang University, New Taipei City, Taiwan","institution_ids":["https://openalex.org/I107470533"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069377117","display_name":"Anlin Chen","orcid":"https://orcid.org/0000-0002-4969-5822","observed_orcids":["https://orcid.org/0000-0002-4969-5822"]},"institutions":[{"id":"https://openalex.org/I142974352","display_name":"National Sun Yat-sen University","ror":"https://ror.org/00mjawt10","country_code":"TW","type":"education","lineage":["https://openalex.org/I142974352"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Anlin Chen","raw_affiliation_strings":["Department of Business Management, National Sun Yat-Sen University, Kaohsiung, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Business Management, National Sun Yat-Sen University, Kaohsiung, Taiwan","institution_ids":["https://openalex.org/I142974352"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5063493313","display_name":"Chong-Chuo Chang","orcid":"https://orcid.org/0000-0002-9098-2372","observed_orcids":["https://orcid.org/0000-0002-9098-2372"]},"institutions":[{"id":"https://openalex.org/I143578492","display_name":"Asia University","ror":"https://ror.org/038a1tp19","country_code":"TW","type":"education","lineage":["https://openalex.org/I143578492"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Chong-Chuo Chang","raw_affiliation_strings":["Department of Finance Asia University Taichung Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Finance Asia University Taichung Taiwan","institution_ids":["https://openalex.org/I143578492"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":10.3472,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.97693478,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"24","issue":null,"first_page":"132","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9345999956130981,"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":0.9345999956130981,"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/T10019","display_name":"Corporate Finance and Governance","score":0.03420000150799751,"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/T10047","display_name":"Financial Markets and Investment Strategies","score":0.014600000344216824,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/insider-trading","display_name":"insider trading","score":0.9980000257492065},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8679999709129333},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.984000027179718},{"id":"https://openalex.org/keywords/taiwan","display_name":"Taiwan","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.793012261390686},{"id":"https://openalex.org/C2781078320","wikidata":"https://www.wikidata.org/wiki/Q854623","display_name":"Insider trading","level":2,"score":0.7374591827392578},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6918042898178101},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6591120958328247},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5886011719703674},{"id":"https://openalex.org/C2778971194","wikidata":"https://www.wikidata.org/wiki/Q1664551","display_name":"Insider","level":2,"score":0.5386415123939514},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.5098277926445007},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.38106390833854675},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.18385806679725647},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08575859665870667},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.05991441011428833},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.pacfin.2013.04.005","doi":"https://doi.org/10.1016/j.pacfin.2013.04.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.pacfin.2013.04.005","pdf_url":null,"source":{"id":"https://openalex.org/S29049940","display_name":"Pacific-Basin Finance Journal","issn_l":"0927-538X","issn":["0927-538X","1879-0585"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Pacific-Basin Finance Journal","raw_type":"journal-article"},{"id":"pmh:oai:tkuir.lib.tku.edu.tw:987654321/89018","doi":null,"is_oa":false,"landing_page_url":"https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/89018","pdf_url":null,"source":{"id":"https://openalex.org/S4406922698","display_name":"Tamkang University Institutional Repository (TKUIR)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/1","score":0.6200000047683716,"display_name":"No poverty"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W1541944747","https://openalex.org/W1596216439","https://openalex.org/W1603811794","https://openalex.org/W1606951976","https://openalex.org/W1745525963","https://openalex.org/W1881121182","https://openalex.org/W1924119885","https://openalex.org/W1986187321","https://openalex.org/W1987468906","https://openalex.org/W1995593403","https://openalex.org/W2019940658","https://openalex.org/W2030121826","https://openalex.org/W2030418145","https://openalex.org/W2031987703","https://openalex.org/W2041785499","https://openalex.org/W2044652573","https://openalex.org/W2045708420","https://openalex.org/W2057190074","https://openalex.org/W2061847094","https://openalex.org/W2067154393","https://openalex.org/W2075859285","https://openalex.org/W2083938059","https://openalex.org/W2083964634","https://openalex.org/W2098294931","https://openalex.org/W2098630070","https://openalex.org/W2109828486","https://openalex.org/W2113430743","https://openalex.org/W2117980095","https://openalex.org/W2124758339","https://openalex.org/W2124856101","https://openalex.org/W2142242808","https://openalex.org/W2148171397","https://openalex.org/W2151699494","https://openalex.org/W2157556102","https://openalex.org/W2164741508","https://openalex.org/W2166977906","https://openalex.org/W2171014756","https://openalex.org/W2215471705","https://openalex.org/W2566919490","https://openalex.org/W2606860516","https://openalex.org/W2747531703","https://openalex.org/W3021889044","https://openalex.org/W3121283335","https://openalex.org/W3121297842","https://openalex.org/W3121332075","https://openalex.org/W3121467893","https://openalex.org/W3121473622","https://openalex.org/W3121620818","https://openalex.org/W3122489987","https://openalex.org/W3122585218","https://openalex.org/W3123091495","https://openalex.org/W3124028559","https://openalex.org/W3124087453","https://openalex.org/W3124176564","https://openalex.org/W3124302192","https://openalex.org/W3124737373","https://openalex.org/W3124747412","https://openalex.org/W3125111241","https://openalex.org/W3125383637","https://openalex.org/W3125601827","https://openalex.org/W3125833693","https://openalex.org/W3125843505"],"related_works":["https://openalex.org/W6991786227","https://openalex.org/W2547390068","https://openalex.org/W7058310731","https://openalex.org/W2086206311","https://openalex.org/W2283708415","https://openalex.org/W7029280388","https://openalex.org/W2355680919","https://openalex.org/W4408576137","https://openalex.org/W2481131653","https://openalex.org/W2389298362"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}