淡江大學機構典藏:Item 987654321/64126
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62805/95882 (66%)
造访人次 : 3943093      在线人数 : 828
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64126


    题名: The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China
    作者: Kung, Fan-hua;Cheng, Chia-ling;James, Kieran
    贡献者: 淡江大學會計學系
    关键词: earnings conservatism;non-tradable shares;ownership structure;post-Communist studies;split-share structure;state ownership
    日期: 2010-10-01
    上传时间: 2011-10-20 12:44:26 (UTC+8)
    出版者: Las Vegas, Nevada: Macrothink Institute
    摘要: This paper investigates the incremental effects of corporate ownership structure on earnings conservatism, examining data of Chinese listed companies. We employ the concept of conditional conservatism to define earnings conservatism and adopt empirical models developed by Basu (1997) and Ball and Shivakumar (2005) to measure the degree of earnings conservatism. Our empirical results show that the earnings of companies with higher non-tradable shares have lower earnings conservatism. Consistent with prior studies, this point demonstrates that the companies with state and concentrated ownership structures are more likely to depend on private communication to reduce information asymmetry and to resolve agency problems internally, thereby creating a low demand for earnings conservatism. The results of this study contribute to our understanding of how companies’ ownership structures affect the properties of earnings in emerging markets and post-Communist markets.
    關聯: Asian Journal of Finance and Accounting 2(1), pp.47-67
    DOI: 10.5296/ajfa.v2i1.431
    显示于类别:[會計學系暨研究所] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML243检视/开启
    index.html0KbHTML79检视/开启
    The Effects of Corporate Ownership Structure on Earnings Conservatism Evidence from China.pdf256KbAdobe PDF1检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈