National Taipei University of Business

About: National Taipei University of Business is a education organization based out in Taipei, Taiwan. It is known for research contribution in the topics: Spanning tree & Hypercube. The organization has 461 authors who have published 790 publications receiving 11885 citations. The organization is also known as: National Taipei College of Business.

Exploring the impact of corporate social responsibility on real earning management and discretionary accruals

Abstract: Corporate social responsibility (CSR) and earning management have become important to firm’s operation. Previous researches use of discretionary accruals (DA) as a proxy variable for earnings management can easily result in errors in empirical analysis. Thus, this study uses the CSR index proposed by Chen et al. 2013. Journal of American Business Review, 2, 181–188, discretional accrual and real earning management to examine the association with CSR, earning management, and firm value. The empirical results find that the firm engages CSR not only to increase more information transparency of CSR and creating interaction with stakeholders but also to reduce earning management phenomenon. When firm has lower CSR performance, it has prone to earning management. In addition, CSR performance can enhance firm value, but the firm engage CSR to cover up and shift attention away from earnings manipulation by managers, it would decrease firm value.

Optimal Independent Spanning Trees on Cartesian Product of Hybrid Graphs

Abstract: A set of k spanning trees rooted at the same vertex r in a graph G are called independent spanning trees (ISTs) if for any vertex x 6= r, the k paths from v to r, one path in each tree, are internally disjoint. The design of ISTs on graphs has applications to fault-tolerant broadcasting and secure message distribution in networks. It was conjectured that for any k-connected graph there exist k ISTs rooted at any vertex of the graph. The conjecture has been proved true for k-connected graphs with k 6 4, and remains open otherwise. In this paper, we deal with the problem of constructing ISTs on Cartesian product of a sequence of hybrid graphs including cycles and complete graphs. Consequently, this result generalizes a number of previous works. Keyword: independent spanning trees; Cartesian product; fault-tolerant broadcasting;