Yi-Jie Tseng

Fu-Jen Catholic University

No. 510, Zhongzheng Rd., Xinzhuang Dist.

New Taipi City, 24205

Taiwan

SCHOLARLY PAPERS

3

DOWNLOADS

381

SSRN CITATIONS

6

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Real Earnings Management Uncertainty and Corporate Credit Risk

European Accounting Review, Forthcoming
Number of pages: 47 Posted: 13 Apr 2014
Tsung-Kang Chen, Yi-Jie Tseng and Yu-Ting Hsieh
National Chiao Tung University, Fu-Jen Catholic University and National Cheng Kung University
Downloads 277 (198,279)
Citation 2

Abstract:

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Real earnings management activities; Accounting information uncertainty; Credit risk; Bond yield spreads

2.

Readability of Notes to Consolidated Financial Statements and Corporate Bond Yield Spread

European Accounting Review, Forthcoming
Number of pages: 50 Posted: 30 Mar 2020
Tsung-Kang Chen and Yi-Jie Tseng
National Chiao Tung University and Fu-Jen Catholic University
Downloads 95 (489,914)
Citation 4

Abstract:

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Notes to consolidated financial statements (Notes); Narrative disclosure readability; Notes readability; Bond yield spread; Credit risk; Term structure

3.

Readability of Pension Narrative Disclosure, Pension Regulatory Changes, and Corporate Credit Risk

Chen, T. K., Tseng, Y., Lin, R. C., & Hung, Y. S. (2024). Readability of pension narrative disclosure, pension regulatory changes, and corporate credit risk. European Accounting Review, forthcoming.
Number of pages: 46
National Chiao Tung University, Fu-Jen Catholic University, Fu Jen Catholic University and Fu Jen Catholic University - College of Management
Downloads 9

Abstract:

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pension narrative disclosure; readability; SFAS No.132R-1; credit risk; bond yield spreads