Page 58 - 35-1
P. 58

The Financial Statement Comparability of Listed Foreign Firms in Taiwan: The Effect of Board Interlocks and
               Financial Statement Fraud



               Lawson, B., Tyler, B. B., and Cousins, P. D. 2008. Antecedents and consequences of
                        social capital on buyer performance improvement. Journal of Operations
                        Management, 26 (3): 446-460. https://doi.org/10.1016/j.jom.2007.10.001
               Martens, W., Yapa, P. W. S., and Safari, M. 2020. The impact of financial statement
                        comparability on earnings management: Evidence from frontier markets.
                        International Journal of Financial Studies, 8 (4): 73-98. https://doi.org/10.3390/

                        ijfs8040073
               Nam, J. S., and Thompson, R. A. 2023. Does financial statement comparability facilitate
                        SEC oversight?. Contemporary Accounting Research, 40 (2): 1315-1349.
                        https://doi.org/10.1111/1911-3846.12835

               Rodan, S., and Galunic, C. 2004. More than network structure: How knowledge
                        heterogeneity influences managerial performance and innovativeness. Strategic
                        Management Journal, 25 (6): 541-562. https://doi.org/10.1002/smj.398
               Rowley, T., Behrens, D., and Krackhardt, D. 2000. Redundant governance structures:
                        An analysis of structural and relational embeddedness in the steel and
                        semiconductor industries. Strategic Management Journal, 21 (3): 369-
                        386. https://doi.org/10.1002/(SICI)1097-0266(200003)21:3<369::AID-

                        SMJ93>3.0.CO;2-M
               Schabus, M. 2022. Do director networks help managers forecast better?. The Accounting
                        Review, 97 (2): 397-426. https://doi.org/10.2308/TAR-2018-0074
               Shi, H., Wen, W., Zhou, G., and Zhu, X. 2021. Do individual auditors have their
                        own styles? Evidence from clients’ financial statement comparability in

                        China. Accounting Horizons, 35 (3): 187-215. https://doi.org/10.2308/
                        HORIZONS-18-002
               Sohn, B. C. 2016. The effect of accounting comparability on the accrual-based and real
                        earnings management. Journal of Accounting and Public Policy, 35 (5): 513-
                        539. https://doi.org/10.1016/j.jaccpubpol.2016.06.003
               Stallings, M. A. 2017. Financial statement comparability and investor responsiveness

                        toearnings news. Journal of Accounting and Finance, 17 (4): 73-97. https://
                        articlegateway.com/index.php/JAF/article/view/948. Accessed Sep. 13, 2024.
               Stulz, R. M. 1999. Globalization, corporate finance, and the cost of capital. Journal
                        of Applied Corporate Finance, 12 (3): 8-25. https://doi.org/10.1111/j.1745-
                        6622.1999.tb00027.x



                                                      50
   53   54   55   56   57   58   59   60   61   62   63