Hsiao-Tang Hsu

Texas A&M University - Corpus Christi

6300 Ocean Drive

Corpus Christi, TX 78412

United States

  • Texas A&M University - Corpus Christi

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

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1.

Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under US GAAP and IFRS

The Accounting Review, Forthcoming
Number of pages: 55 Posted: 12 Aug 2012 Last Revised: 26 Apr 2017
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 916 (24,096)

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IFRS, US GAAP, Impairment, Write-off, Enforcement

2.

Revenue Recognition: A Brave New World

Stevens Institute of Technology School of Business Research Paper, Fox School of Business Research Paper No. 18-007
Number of pages: 53 Posted: 19 Dec 2017 Last Revised: 10 May 2018
Elizabeth A. Gordon, Elaine Henry and Hsiao-Tang Hsu
Temple University - Department of Accounting, Stevens Institute of Technology - School of Business and Texas A&M University - Corpus Christi
Downloads 330 (89,263)

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IFRS, US GAAP, Revenue Recognition, Financial Reporting

3.

Technology Executives in the Changing Accounting Information Environment: Impact of IFRS Adoption on CIO Compensation

Information and Management, Forthcoming
Number of pages: 42 Posted: 08 Mar 2018 Last Revised: 22 Apr 2018
Fang-Chun Liu, Hsiao-Tang Hsu and David Yen
University of South Florida St. Petersburg, Texas A&M University - Corpus Christi and SUNY Oneonta - School of Economics and Business
Downloads 46 (395,187)

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Chief Information Officer, Executive Compensation, Regulatory Reform, International Financial Reporting Standards

4.

Determinants of Tangible Long-Lived Asset Impairments under US GAAP and IFRS

Number of pages: 48 Posted: 30 Apr 2019
Elizabeth A. Gordon and Hsiao-Tang Hsu
Temple University - Department of Accounting and Texas A&M University - Corpus Christi
Downloads 29 (463,861)

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IFRS, US GAAP, Impairment, Write-off, Enforcement