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Asia-Pacific Journal of Accounting & Economics Volume 15, 2008 - Issue 2: Special Issue for the 2007 APJAE Symposium on Accounting in Honor of Professor A. Rashad Abdel-Khalik
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Original Articles

The Use of Extended Credit (Channel Stuffing) to Avoid Reporting Losses

Samuel Tung National Taiwan University
,
Wang Lan-Fen PWC Taiwan
,
Lin Chen-Chang Deloitte Taiwan
,
Lai Ching-Hui Takming Univesity, Taiwan
&
Audrey Hsu National Taiwan University
Pages 161-181 | Published online: 13 Jan 2012

Citations (10)

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Read on this site (1)

Henry Lahr. (2014) An Improved Test for Earnings Management Using Kernel Density Estimation. European Accounting Review 23:4, pages 559-591.
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Articles from other publishers (9)

Jing Chen, Xinghe Liu, Fenghao Ou, Meiting Lu & Peipei Wang. (2023) Green lending and stock price crash risk: Evidence from the green credit reform in China. Journal of International Money and Finance 130, pages 102770.
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Chii-Shyan Kuo, Jia-Jye Yu & Feng-Chen Chang. (2022) Revenue recognition and channel stuffing in the Taiwanese semiconductor industry. International Journal of Disclosure and Governance 19:3, pages 352-361.
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Gary M. Fleischman & Sean R. Valentine. (2018) How Outcome Information Affects Ethical Attitudes and Intentions to Behave. Behavioral Research in Accounting 31:2, pages 1-15.
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Yenpao Chen, Chien-Hsun Chen & Yu-Ting Wu. (2019) An assessment of the relationship between channel stuffing and related party transactions: evidence from China’s listed companies. International Journal of Disclosure and Governance 16:2-3, pages 116-127.
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Yon -Chun Chou, Ta -Ching Yang & Ting-Sheng Chen. (2016) Expansion of finite lifetime capacity under random demand shocks. The International Journal of Advanced Manufacturing Technology 89:5-8, pages 1901-1913.
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Shaista Wasiuzzaman. (2015) Working capital and firm value in an emerging market. International Journal of Managerial Finance 11:1, pages 60-79.
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Ibrahim El‐Sayed Ebaid. (2012) Earnings management to meet or beat earnings thresholds. African Journal of Economic and Management Studies 3:2, pages 240-257.
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Chuan‐San Wang, Samuel Tung, Lin Chen‐Chang, Wang Lan‐Fen & Lai Ching‐Hui. (2010) Earnings management using asset sales. International Journal of Accounting & Information Management 18:3, pages 237-251.
Crossref
Henry Lahr. (2011) Identifying Discontinuities in Distributions of Earnings by Kernel Density Estimation. SSRN Electronic Journal.
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