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Article
Publication date: 2 May 2017

Kuei-Fu Li and Yi-Ping Liao

The purpose of this paper is to examine the role of D&O insurance in audit pricing in Taiwan, an emerging market in which auditors face negligible litigation risk and intense…

476

Abstract

Purpose

The purpose of this paper is to examine the role of D&O insurance in audit pricing in Taiwan, an emerging market in which auditors face negligible litigation risk and intense competition.

Design/methodology/approach

It examines the association between audit fees and D&O insurance coverage.

Findings

Results indicate that audit fees are higher for clients with higher D&O coverage after controlling for other determinants. Further analysis shows that auditors charge additional audit fees for clients whose insurer is foreign owned.

Originality/value

Overall, the study provides evidence that the induction of financial misstatement risks by D&O insurance is one of the contributing audit risk factors in an emerging economy context.

Details

Asian Review of Accounting, vol. 25 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 24 May 2018

Yi-Ping Liao and Tsu-Jui Ma

This paper aims to provide a bibliometric study of journal articles related to institutional repositories in the Social Sciences Citation Index (SSCI) between January 1993 and…

819

Abstract

Purpose

This paper aims to provide a bibliometric study of journal articles related to institutional repositories in the Social Sciences Citation Index (SSCI) between January 1993 and August 2017. This study will provide researchers with a foundation for further research.

Design/methodology/approach

In this study, articles published were analyzed; titles were searched using the term “institutional repositories.” The data were evaluated in response to four research questions on the following topics: publication trends, prolific authors, core journals and times cited.

Findings

The results indicate that 124 articles on institutional repositories were authored by 223 individuals. These articles were cited 722 times in 37 journals, and the h-index provided by the Web of Science was 14.

Research limitations/implications

This study only investigated articles titled with institutional repositories in the SSCI. Other items were not included.

Practical implications

This study shows that the implementation of institutional repositories has been limited to library and information science. If they can be used broadly in different disciplines, a better outcome can be expected.

Social implications

Based on the findings, the growth of institutional repositories as an academic subject is likely to continue. If such discussions can be conducted in other disciplines, institutional repositories may be able to provide a more promising outcome to academia.

Originality/value

This paper is valuable for researchers who wish to examine the trends of institutional repositories in the SSCI and seek possible areas for further research.

Details

The Electronic Library, vol. 36 no. 3
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 11 January 2013

Yi‐Ping Liao

This study aims to empirically investigate whether the adoption of fair‐value‐accounting decreases the relevance of banks' capital adequacy ratios (CARs) in explaining insolvency…

2475

Abstract

Purpose

This study aims to empirically investigate whether the adoption of fair‐value‐accounting decreases the relevance of banks' capital adequacy ratios (CARs) in explaining insolvency risks. Additionally, how the disclosure quality affects the superiority of fair‐value‐based CARs over cost‐based CARs is also explored.

Design/methodology/approach

Using data from Taiwan banks from 2004 to 2010, the following tests are conducted. First, the insolvency risk is regressed on the reported CAR, along with the related interaction with the adoption of TFAS No. 34 to test the weakened relevance of CARs during the post‐TFAS No. 34 periods. Second, the relative relevance of fair‐value‐based CARs and cost‐based CARs is assessed using Vuong's Z‐statistic. Lastly, observations are partitioned into two groups – banks of higher and lower disclosure quality – to investigate whether fair‐value‐based CARs is superior (inferior) to cost‐based CARs for banks with higher (lower) disclosure quality.

Findings

First, adopting TFAS No. 34 reduces the relevance of CARs in explaining banks' insolvency risks. Second, fair‐value‐based CARs are superior to cost‐based ones in relation to insolvency risks only for banks of higher disclosure quality.

Originality/value

This study is the first to fill the empirical gap by demonstrating that the ability of CARs to explain the insolvency risk is adversely influenced by the adoption of fair value accounting. In particular, the results shed some light on the move toward fair‐value accounting, and may be interpreted that adopting fair‐value reporting is not flawless, drawing attention to the potential information loss in abandoning historical‐cost‐based regimes. Moreover, because the application of fair‐value accounting in the Taiwan banking industry is fairly similar to that of international or US GAAP, these results also yield insights into other standard‐setters.

Details

Managerial Finance, vol. 39 no. 2
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 22 November 2019

Ge Zhang, Liang Ma, Xin Zhang, Xiao Yan Ding and Yi Ping Yang

An increasing number of users join and become immersed in WeChat official accounts, but many users quit using these services as well. Nevertheless, most of the previous studies…

1067

Abstract

Purpose

An increasing number of users join and become immersed in WeChat official accounts, but many users quit using these services as well. Nevertheless, most of the previous studies mainly focussed on the usage behavior. The purpose of this paper is to fill the gap by examining factors affecting users’ unfollow intentions for WeChat subscriptions in a Chinese context.

Design/methodology/approach

Structural equation modeling is used in our study. A field survey with 260 WeChat users is conducted to test the research model and hypotheses.

Findings

The results show the following interesting key findings: first, the effect of actual cost on users’ unfollow intentions is larger than the effect of opportunity cost; second, users’ unfollow intentions will decrease with the increase of users’ perceptions of information usefulness; third, the results of the control variables showed that only landing frequency has a negative effect on users’ unfollow intentions; and fourth, users’ demographic differences are also examined in regard to how they may affect users’ unfollow intentions.

Originality/value

First, this paper studies factors influencing users’ unfollow intentions for WeChat subscriptions from a social exchange theory perspective; the authors considered both extraneous factors and users’ internal perception factors potentially affecting users’ unfollow intentions, which has rarely been researched. Furthermore, the authors examined significant differences among users’ demographic characteristics in affecting users’ unfollow intentions. The results of the study provide a more comprehensive understanding of the influencing factors of users’ unfollow intentions.

Details

Online Information Review, vol. 43 no. 7
Type: Research Article
ISSN: 1468-4527

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Article
Publication date: 9 October 2009

Jyh‐Shen Chiou, Lei‐Yu Wu and Yi‐Ping Sung

The purpose of this paper is to examine the issue of the influential factors of buyer satisfaction and loyalty toward online auction web sites and online auction sellers…

3676

Abstract

Purpose

The purpose of this paper is to examine the issue of the influential factors of buyer satisfaction and loyalty toward online auction web sites and online auction sellers. Customers' loyalty toward the online auction web site and seller is also explored.

Design/methodology/approach

An internet survey is conducted on 221 buyers of online auction.

Findings

Loyalty intention toward an online auction seller positively affects a buyer's loyalty intention toward the online auction web site, whereas his/her loyalty intention toward the online auction web site negatively affects his/her loyalty intention toward the online auction seller.

Research limitations/implications

The first is in its cross‐sectional design. Second, this paper examines the antecedents of the online auction web site and the online auction seller in a single country. The findings may have limited generalizability to other countries.

Practical implications

The results of this paper provide less positive news for online auction sellers. Sellers on an online auction web site should be careful in making online auction web site change decisions. Although a seller can secure buyer loyalty intention by providing strong e‐service quality, overall satisfaction and the specific asset investment (SAI), buyers still may not be enthusiastic about moving with the seller to another auction web site.

Originality/value

This paper contributes to comparing the pulling force of the web sites and the sellers, and explains that SAI can affect the buyers through web sites and sellers. There are three parties involved in the model.

Details

Journal of Service Management, vol. 20 no. 5
Type: Research Article
ISSN: 1757-5818

Keywords

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Article
Publication date: 10 August 2015

Chuan-Hao Hsu, Kuei-Chih Lee, Yi-Ping Chang and Hung-Gay Fung

The purpose of this paper is to use a stochastic dominance test to examine the relative performance of value vs growth stocks based on multiple value-growth proxies in the Taiwan…

668

Abstract

Purpose

The purpose of this paper is to use a stochastic dominance test to examine the relative performance of value vs growth stocks based on multiple value-growth proxies in the Taiwan stock market.

Design/methodology/approach

This work examines whether the return distribution of a value portfolio stochastically dominates that of a growth portfolio using a test proposed by Linton et al. (2005).

Findings

By applying stochastic dominance analysis on the full-sample period, the sub-sample period and the state of the world’s economic conditions, the authors find that the earnings-to-price or dividend-to-price ratio is better than the book-to-market ratio as a value-growth proxy in Taiwan. There are robust results even after adjusting for data frequency, a sampling method and sample excluding financial services.

Originality/value

This study makes the first attempt to examine value vs growth strategies based on multiple value-growth proxies in the emerging market of Taiwan by administering the stochastic dominance test.

Details

Managerial Finance, vol. 41 no. 8
Type: Research Article
ISSN: 0307-4358

Keywords

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Article
Publication date: 16 June 2021

Nachiappan Sukumar, Mekonnen Bayeleyegn and Sampath Aruna

Recently, composites have concerned considerable importance as a potential operational material. Lots of work have been carried out to enhance the mechanical properties of…

143

Abstract

Purpose

Recently, composites have concerned considerable importance as a potential operational material. Lots of work have been carried out to enhance the mechanical properties of composites. The main aim of this paper is to develop bamboo mat as reinforcing material with bagasse fiber as filler using epoxy resin matrix composite.

Design/methodology/approach

In this research, the effect of fiber surface treatments on mechanical properties of epoxy resin composite with bagasse as filler has been developed and investigated. The extracted bamboo fibers were treated with NaOH to improve the surface roughness fiber. Using treated and untreated bamboo fiber handwoven mat has been produced to be used as reinforcement and bagasse fiber has been converted into powder to be filled as filler. Composite material is fabricated using bamboo fiber and bagasse fiber as filler with epoxy resin as a matrix using hand layup technique.

Findings

Then, tensile, flexural and compressive strength and water absorption tests were conducted on sodium hydroxide treated and untreated fiber composites. The test results comparing with and without alkali treated composites show that there was significant change in their strength and water absorption properties on alkali treated fiber.

Originality/value

This study is an original research paper.

Details

Research Journal of Textile and Apparel, vol. 26 no. 1
Type: Research Article
ISSN: 1560-6074

Keywords

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