Po-Hsiang Yu

National Chung Hsing University

Taichung, 402

Taiwan

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Scholarly Papers (1)

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How do Suppliers Benefit from Customers’ Voluntary Disclosure? The Effect of Customers’ Earnings Guidance on Upstream Firms’ Investment Efficiency

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 54 Posted: 13 Jul 2021
Peng-Chia Chiu, Lili Jiu and Po-Hsiang Yu
The Chinese University of Hong Kong, Shenzhen, Hong Kong Baptist University (HKBU) – Department of Accountancy and Law and National Chung Hsing University
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Abstract:

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Supply chain; Investment efficiency; Voluntary disclosure; Management earnings forecast; Textual analysis