Ruei-Shian Wu

Yuan Ze University

135 Yuan-Tung Road

Chung-Li, 32003

Taiwan

SCHOLARLY PAPERS

6

DOWNLOADS

348

CITATIONS

0

Scholarly Papers (6)

1.

Analysts’ Incentive- and Cognitive-Based Processing Biases: Evidence from Recommendation Revisions

Asia-Pacific Journal of Accounting & Economics, 21:4, 443-471, 2014
Number of pages: 44 Posted: 25 Aug 2009 Last Revised: 17 Jun 2018
Ruei-Shian Wu and Hsiou-Wei Lin
Yuan Ze University and National Taiwan University
Downloads 139 (206,659)

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Analyst recommendation, Cognitive dissonance, Conservatism, Underreaction

2.

Managerial Optimism or Managerial Opportunism: From a Seasoned Equity Offerings Perspective

Asia-Pacific Journal of Accounting & Economics, Forthcoming
Number of pages: 54 Posted: 31 Jan 2017 Last Revised: 17 Jun 2018
Ruei-Shian Wu and Yueh-hsiang Lin
Yuan Ze University and National Taipei College of Business
Downloads 75 (314,992)

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Accruals, Managerial opportunism, Managerial optimism, Seasoned equity offerings, Signaling

3.

Does Real Earnings Management Matter in Default Prediction?

Number of pages: 52 Posted: 27 Jan 2018
Ruei-Shian Wu, Hsiou-Wei Lin and Huai-Chun Lo
Yuan Ze University, National Taiwan University and Yuan Ze University
Downloads 70 (327,381)

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Accrual-Based Earnings Management; Altman’s Z-Score; Cumulative Earnings Management; Default Prediction Model; Ohlson’s (1980) O-Score; Real Activities Earnings Management

4.

Does Minority Shareholder Protection Matter? Evidence from Open-Market Share Repurchases

Asia-Pacific Journal of Accounting & Economics, Forthcoming
Number of pages: 35 Posted: 19 Oct 2015
Ruei-Shian Wu and Chuan-San Wang
Yuan Ze University and National Taiwan University - The Department and Graduate Institute of Accounting
Downloads 38 (430,059)

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Minority shareholder protection, share repurchase, signaling effect, operating performance, post-repurchase investment

5.

Modeling Default Prediction with Earnings Management

Pacific-Basin Finance Journal 40 (2016) 306-322
Number of pages: 39 Posted: 01 Feb 2015 Last Revised: 17 Jun 2018
Hsiou-Wei Lin, Huai-Chun Lo and Ruei-Shian Wu
National Taiwan University, Yuan Ze University and Yuan Ze University
Downloads 25 (490,394)

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Default prediction model; Accrual-based earnings management; Real earnings management

6.

Internal Capital Market Efficiency and the Diversification Discount: The Role of Financial Statement Comparability

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 572-603, 2018
Number of pages: 32 Posted: 07 May 2018
Jia‐Chi Cheng and Ruei-Shian Wu
Yuan Ze University and Yuan Ze University
Downloads 1 (648,295)
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capital allocation, corporate governance, diversification discount, financial statement comparability, internal capital market