Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders

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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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