Pinghsun Huang

National Cheng Kung University

Professor

1 Ta-Hsueh Road

Tainan, 701

Taiwan

SCHOLARLY PAPERS

6

DOWNLOADS

312

CITATIONS

0

Scholarly Papers (6)

1.

On the Uniformity of Investment Banking Spreads: The Seven Percent Solution is Not Unique

Number of pages: 15 Posted: 26 Jul 2002
Pinghsun Huang and Alexander W. Butler
National Cheng Kung University and Rice University - Jesse H. Jones Graduate School of Business
Downloads 312 (96,083)

Abstract:

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Initial public offerings, seasoned equity offerings, gross spreads, Hong Kong

2.

Do Debt Covenant Violations Serve as a Risk Factor of Ineffective Internal Control?

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 13 Jan 2017 Last Revised: 21 Feb 2018
Jun Guo, Pinghsun Huang and Yan Zhang
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University and State University of New York at Binghamton - School of Management

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Internal Control Weakness; Debt Covenant Violation; Information Risk; Agency Cost

3.

The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements

The Accounting Review: July 2016, Vol. 91, No. 4, pp. 1167-1194
Posted: 12 Jul 2016
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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employee treatment policy, ineffective internal control, financial restatement

4.

Foreign Ownership and Real Earnings Management: Evidence from Japan

Journal of International Accounting Research, 2015 Fall, Vol. 14, No. 2 pp. 185-213
Posted: 21 Aug 2012 Last Revised: 24 Dec 2015
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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foreign ownership; real earnings management; earnings quality; Japan

5.

Corporate Social Responsibility and Internal Control Quality: Reducing Agency Costs by Engaging Employees

Posted: 29 Mar 2012
Jun Guo, Pinghsun Huang, Yan Zhang and Nan Zhou
Rutgers, The State University of New Jersey - Rutgers University, Camden, National Cheng Kung University, State University of New York at Binghamton - School of Management and University of Cincinnati - Lindner College of Business

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Corporate Social Responsibility, Internal Control Weakness, Employee Relations, Agency Costs

6.

Do Artificial Income Smoothing and Real Income Smoothing Contribute to Firm Value Equivalently?

Journal of Banking and Finance, Vol. 33, No. 2, 2009
Posted: 28 Dec 2009 Last Revised: 31 Dec 2009
State University of New York at Binghamton - School of Management, National Cheng Kung University, Texas A&M University-Corpus Christi-Department of Accounting and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration

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Discretionary accruals, Derivative, Income smoothing, Corporate governance