| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | Chi, Wuchun ; Wang, Chenchin | en_US |
| dc.creator (作者) | 戚務君;王貞靜 | zh_TW |
| dc.date (日期) | 2010-12 | en_US |
| dc.date.accessioned | 19-Feb-2014 15:17:07 (UTC+8) | - |
| dc.date.available | 19-Feb-2014 15:17:07 (UTC+8) | - |
| dc.date.issued (上傳時間) | 19-Feb-2014 15:17:07 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64011 | - |
| dc.description.abstract (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. | en_US |
| dc.format.extent | 279087 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | The International Journal of Accounting, 45(4), 465-489 | en_US |
| dc.source.uri (資料來源) | http://dx.doi.org/10.1016/j.intacc.2010.09.002 | en_US |
| dc.subject (關鍵詞) | Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading) | en_US |
| dc.title (題名) | Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders | en_US |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1016/j.intacc.2010.09.002 | en_US |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1016/j.intacc.2010.09.002 | en_US |
