Yu-Chen Lin

National Cheng Kung University - Accounting

Assistant Professor

1 Ta-Hsueh Road

Tainan, 701

Taiwan

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 39,345

SSRN RANKINGS

Top 39,345

in Total Papers Downloads

831

CITATIONS

1

Scholarly Papers (5)

Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?

Number of pages: 63 Posted: 15 Mar 2016
National Taiwan University - Department of Accounting, Singapore Management University, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University
Downloads 640 (31,206)
Citation 1

Abstract:

Reverse mergers, Chinese firms, bonding hypothesis, cross-listings, financial reporting quality

Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the Weak Country Effect?

Accounting Review, September 2016, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-40
Number of pages: 60 Posted: 25 Jan 2016
National Taiwan University - Department of Accounting, Singapore Management University, Southeastern Oklahoma State University - Department of Accounting and Finance, National Cheng Kung University - Accounting and Tsinghua University
Downloads 191 (128,041)
Citation 1

Abstract:

reverse mergers, Chinese firms, financial reporting quality, bonding hypothesis, cross-listings

2.

The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38

Journal of Accounting Review, DOI:10.6552/JOAR.2015.61.2
Posted: 02 Sep 2015
National Cheng Kung University - Accounting, National Cheng Kung University - Department and Graduate Institute of Accountancy, Far East University-Department of Marketing and Logistics Management and Ernst & Young LLP

Abstract:

Intangible assets, Analysts' earnings forecast errors, Business combinations, Earnings management

3.

CEO Characteristics and Internal Control Quality

Corporate Governance: An International Review, Vol. 22, Issue 1, pp. 24-42, 2014
Number of pages: 19 Posted: 10 Jan 2014
National Cheng Kung University - Accounting, Ming Chuan University - Department of Accounting, National Cheng Kung University and National Cheng Kung University - Accounting
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Abstract:

Corporate Governance, CEO characteristics, entrenchment theory, Sarbanes‐Oxley Section 404, material internal control weakness

4.

Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?

Contemporary Accounting Research, Forthcoming
Posted: 10 Feb 2008
Chih-Ying Chen, Chan-Jane Lin and Yu-Chen Lin
Singapore Management University - School of Accountancy, National Taiwan University - College of Management and National Cheng Kung University - Accounting

Abstract:

audit partner tenure, audit firm tenure, auditor rotation, earnings quality

5.

Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?

Posted: 05 Sep 2007
Chih-Ying Chen, Chan-Jane Lin and Yu-Chen Lin
Singapore Management University - School of Accountancy, National Taiwan University - College of Management and National Cheng Kung University - Accounting

Abstract:

audit partner tenure, audit firm tenure, auditor rotation, discretionary accruals, earnings quality