Photo of Yu-Lin HSU

Yu-Lin HSU

Dr, Dr

  • United Kingdom

20142019
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Research Output 2014 2019

2019

Is early adoption really a choice? Evidence on IFRS from Taiwan

HSU, Y-L. & Reid, G., 9 Apr 2019. 35 p.

Research output: Contribution to conferencePaper

International Financial Reporting Standards
Taiwan
Costs and benefits
IFRS adoption
Preparation
2018

Accounting choices and earnings management: an analysis of private firms that switch from IFRS to the new UK GAAP

Hsu, Y-L. & Yang, Y. C., 2018, (Unpublished).

Research output: Contribution to conferenceAbstract

International Financial Reporting Standards
Accounting earnings
Accounting choice
Earnings management
Private firms
Two-stage model
Theoretical analysis
Decision making
Financial reporting
Decision tree

Behind the veil of IFRS adoption by UK large private firms: determinants and earnings quality

Hsu, Y-L., Yang, Y. C. & Chiu, Y. H., 2018, (Unpublished).

Research output: Contribution to conferencePaper

IFRS adoption
Earnings quality
Private firms
2017

How suitable is IFRS for SMEs for smaller firms? Evidence from Taiwan

Hsu, Y-L. & Reid, G., 10 May 2017, (Unpublished).

Research output: Contribution to conferenceAbstract

International Financial Reporting Standards
Taiwan
Small and medium-sized enterprises
Small firms

IFRS or UK GAAP? Corporate groups' choice for parents' financial statements

Hsu, Y-L., 5 Aug 2017.

Research output: Contribution to conferencePaper

2016

Choices of financial reporting regimes and techniques and underlying decision-making processes

Smith, J., Reid, G. & HSU, Y-L., 21 Mar 2016, (Unpublished). 34 p.

Research output: Contribution to conferencePaper

File
Decision-making process
Financial reporting
Subsidiaries
International Financial Reporting Standards
Organizational form
2015

Applying the stated preference approach to the study of financial reports

Smith, J., Reid, G. & Hsu, Y-L., 1 Jun 2015, (Accepted/In press).

Research output: Contribution to conferencePaper