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

被引：6

作者：

Wang, Wei-Kang ^{[1
]}

Lu, Wen-Min ^{[2
]}

Kweh, Qian Long ^{[3
]}

Siao, Wun-Ya ^{[1
]}

机构：

[1] Yuan Ze Univ, Dept Accounting, Chungli, Taiwan

[2] Natl Def Univ, Dept Financial Management, Taipei, Taiwan

[3] Canadian Univ Dubai, Fac Management, POB 117781,1st Interchange,Sheikh Zayed Rd, Dubai, U Arab Emirates

来源：

MANAGERIAL AND DECISION ECONOMICS | 2020年 / 41卷 / 03期

关键词：

SOCIAL-RESPONSIBILITY; EARNINGS MANAGEMENT; FIRM VALUE; IFRS; EFFICIENCY; DEA;

D O I：

10.1002/mde.3106

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We 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.

引用

页码：371 / 379

页数：9

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