Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/64011
DC Field | Value | Language |
---|---|---|
dc.contributor | 會計系 | en_US |
dc.creator | Chi, Wuchun ; Wang, Chenchin | en_US |
dc.creator | 戚務君;王貞靜 | zh_TW |
dc.date | 2010-12 | en_US |
dc.date.accessioned | 2014-02-19T07:17:07Z | - |
dc.date.available | 2014-02-19T07:17:07Z | - |
dc.date.issued | 2014-02-19T07:17:07Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/64011 | - |
dc.description.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. | en_US |
dc.format.extent | 279087 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | en_US | - |
dc.relation | The International Journal of Accounting, 45(4), 465-489 | en_US |
dc.source.uri | http://dx.doi.org/10.1016/j.intacc.2010.09.002 | en_US |
dc.subject | Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading) | en_US |
dc.title | Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders | en_US |
dc.type | article | en |
dc.identifier.doi | 10.1016/j.intacc.2010.09.002 | en_US |
dc.doi.uri | http://dx.doi.org/10.1016/j.intacc.2010.09.002 | en_US |
item.languageiso639-1 | en_US | - |
item.cerifentitytype | Publications | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.grantfulltext | restricted | - |
item.openairetype | article | - |
item.fulltext | With Fulltext | - |
Appears in Collections: | 期刊論文 |
Files in This Item:
File | Description | Size | Format | |
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465489.pdf | 272.55 kB | Adobe PDF2 | View/Open |
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