Accepted by Dan Segal. We are grateful to Vivian Fang (the discussant at the American Accounting Association 2011 Annual Conference), Yen-jung Lee, Su-ming Lin, Dan Segal (the editor), Steve Salterio (the Editor (in-Chief)), two anonymous referees, and workshop participants at Baruch College, City University of Hong Kong, Nankai University, National Chengchi University, National Taiwan University, Peking University, Southwest University of Finance and Economics, Tsinghua University, and the American Accounting Association 2011 Annual Conference for comments and suggestions. An earlier version of the paper was titled “Incentives and Quality”.
Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan†
Article first published online: 9 MAY 2013
Contemporary Accounting Research
Volume 30, Issue 4, pages 1462–1489, Winter 2013
How to Cite
Chi, W., Dhaliwal, D., Li, O. Z. and Lin, T.-H. (2013), Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan. Contemporary Accounting Research, 30: 1462–1489. doi: 10.1111/1911-3846.12003
- Issue published online: 19 DEC 2013
- Article first published online: 9 MAY 2013
- Accepted manuscript online: 13 SEP 2012 11:05AM EST
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