淡江大學機構典藏:Item 987654321/64184
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62822/95882 (66%)
造訪人次 : 4017280      線上人數 : 578
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64184


    題名: Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders
    作者: 戚務君;王貞靜;Chi, Wuchun;Wang, Chenchin
    貢獻者: 淡江大學會計學系
    關鍵詞: Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading)
    日期: 2010-12-01
    上傳時間: 2011-10-20 12:49:34 (UTC+8)
    出版者: Kidlington: Pergamon Press
    摘要: 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.
    關聯: The International Journal of Accounting 45(4), pp.465–489
    DOI: 10.1016/j.intacc.2010.09.002
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders.pdf272KbAdobe PDF2檢視/開啟
    index.html0KbHTML325檢視/開啟
    index.html0KbHTML140檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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