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https://ah.lib.nccu.edu.tw/handle/140.119/64011
題名: | Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders | 作者: | Chi, Wuchun ; Wang, Chenchin 戚務君;王貞靜 |
貢獻者: | 會計系 | 關鍵詞: | Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading) | 日期: | Dec-2010 | 上傳時間: | 19-Feb-2014 | 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), 465-489 | 資料來源: | http://dx.doi.org/10.1016/j.intacc.2010.09.002 | 資料類型: | article | DOI: | http://dx.doi.org/10.1016/j.intacc.2010.09.002 |
Appears in Collections: | 期刊論文 |
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