| dc.contributor | 財管系 | zh_TW |
| dc.creator (作者) | 陳聖賢 | zh_TW |
| dc.creator (作者) | Yeo, Gillian H.H. | en_US |
| dc.creator (作者) | Tan, Patricia M.S. | en_US |
| dc.creator (作者) | Ho, Kim Wai | en_US |
| dc.creator (作者) | Chen, Sheng-Syan | en_US |
| dc.date (日期) | 2002 | |
| dc.date.accessioned | 11-Jun-2018 17:44:17 (UTC+8) | - |
| dc.date.available | 11-Jun-2018 17:44:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Jun-2018 17:44:17 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/117562 | - |
| dc.description.abstract (摘要) | This study extends prior studies by examining how managerial ownership and external unrelated blockholdings affect the informativeness of earnings. The results are in contrast to prior studies. A non–linear relation exists between managerial ownership and earnings informativeness. Earnings informativeness increases with managerial ownership at low levels but not at higher levels of managerial ownership where the entrenchment effect sets in. Consistent with the role of large shareholder monitoring, the evidence shows a strong positive relationship between external unrelated blockholdings and earnings informativeness. These results are supported when income–increasing and absolute discretionary accruals are used to measure the extent of earnings management | en_US |
| dc.format.extent | 135457 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Journal of Business Finance and Accounting, Vol.29, No.7&8, pp.1023-1046 | zh_TW |
| dc.title (題名) | Corporate Ownership Structure and the Informativeness of Earnings | en_US |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1111/1468-5957.00460 | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1111/1468-5957.00460 | |
