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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64184


    Title: Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders
    Authors: 戚務君;王貞靜;Chi, Wuchun;Wang, Chenchin
    Contributors: 淡江大學會計學系
    Keywords: Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading)
    Date: 2010-12-01
    Issue Date: 2011-10-20 12:49:34 (UTC+8)
    Publisher: Kidlington: Pergamon Press
    Abstract: Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is different from that of the United States. Due to the disparate degree of conservatism across the world, the conclusions of LaFond & Watts (2008) might not be universally applicable. Our findings support, in general, the applicability of their conclusion to a Taiwan data set. We find, however, that the effect of PIN appears weaker when auditor tenure is taken into account, thus supplementing their conclusions.
    Relation: The International Journal of Accounting 45(4), pp.465–489
    DOI: 10.1016/j.intacc.2010.09.002
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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