2014 : Volume 34 Issue 2

The value relevance of fair value accounting information during financial crisis

Authors: Chin-Chen Yeh, Hui-Cheng Yu
Journal: Chiao Da Management Review. Dec. 2014, 34(2): 1-26.
Keywords: Financial crisis; Fair value accounting; Value relevance; Accounting-based valuation model
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The real-option value contained in consumers' initial purchase

Authors: Lieh-Ming Luo, Phil Yihsing Yang, Sandra H.T. Lee, Wei-Pen Tsai
Journal: Chiao Da Management Review. Dec. 2014, 34(2): 27-49.
Keywords: Initial purchase; Real options; Repeat purchase; Money-back guarantee; Product pricing
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The moral decision-making process of corporate internal auditors

Authors: Cheng-Tsung Lu, Dauw-Song Zhu, Yeun-Wen Chang
Journal: Chiao Da Management Review. Dec. 2014, 34(2): 51-86.
Keywords: Moral decision-making process; Moral maturity; Obedience pressure
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Is corporate governance effective in earnings management in Asian emerging markets?

Authors: Chun-Hung Huang, Fengyi Lin, Sheng-Fu Wu, Jen-Bor Huang
Journal: Chiao Da Management Review. Dec. 2014, 34(2): 87-111.
Keywords: Earnings management; Corporate governance; Benford’s law; Reference point
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