Related-party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan

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dc.contributor.authorWang, Wei-Kang
dc.contributor.authorLu, Wen-Min
dc.contributor.authorKweh, Qian Long
dc.contributor.authorSiao, Wun‐Ya
dc.date.accessioned2020-02-26T09:42:43Z
dc.date.available2020-02-26T09:42:43Z
dc.date.copyright2019
dc.date.issued2020-04-01
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this article is published in Managerial and Decision Economics (2020), available online at: https://doi.org/10.1002/mde.3106.en_US
dc.description.abstractWe explore the association between related-party transactions and the efficiency of Taiwanese electronics companies following the adoption of International Financial Reporting Standards (IFRS) for the period 2010–2018. Tests of differences in mean showed that the efficiency and related-party transactions of the sample companies were significantly lower in the post-IFRS era. Regression results indicated that related-party transactions have significantly positive effects on efficiency; however, this positive association turned out to be smaller following the adoption of IFRS in Taiwan. Overall, this study suggests that changing accounting policy and rules can significantly affect related-party transactions in companies, and ultimately corporate performance. © 2019 John Wiley & Sons, Ltd.en_US
dc.identifier.citationWang, W.-K., Lu, W.-M., Kweh, Q. L., & Siao, W.-Y. (2020). Related-party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwan. Managerial and Decision Economics, 41(1), 371-379. https://doi.org/10.1002/mde.3106en_US
dc.identifier.issn01436570
dc.identifier.urihttp://dx.doi.org/10.1002/mde.3106
dc.identifier.urihttp://hdl.handle.net/20.500.12519/167
dc.language.isoenen_US
dc.publisherJohn Wiley and Sons Ltd.en_US
dc.relationAuthors Affiliations: Wang, W.-K., Department of Accounting, Yuan Ze University, Chung-Li, Taiwan; Lu, W.-M., Department of Financial Management, National Defense University, Taipei, Taiwan; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates; Siao, W.-Y., Department of Accounting, Yuan Ze University, Chung-Li, Taiwan
dc.relation.ispartofseriesManagerial and Decision Economics; Volume 41, Issue 3,
dc.rightsLicense to reuse the abstract has been secured from John Wiley and Sons and Copyright Clearance Center.
dc.rights.holderCopyright : 2019 John Wiley & Sons, Ltd.
dc.rights.licenseLicense Number: 5241360495171 License date: Feb 03, 2022
dc.rights.urihttps://s100.copyright.com/CustomerAdmin/PLF.jsp?ref=7c7852dd-df05-462d-ad7e-5d3f1beb55b9
dc.subjectIFRS
dc.subjectInternational Financial Reporting Standards
dc.subjectConditional conservatism
dc.titleRelated-party transactions and corporate performance following the adoption of International Financial Reporting Standards in Taiwanen_US
dc.typeArticleen_US

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