期刊論文
| 學年 | 99 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2010-12-01 |
| 作品名稱 | Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders |
| 作品名稱（其他語言） | |
| 著者 | 戚務君; 王貞靜; Chi, Wuchun; Wang, Chenchin |
| 單位 | 淡江大學會計學系 |
| 出版者 | Kidlington: Pergamon Press |
| 著錄名稱、卷期、頁數 | The International Journal of Accounting 45(4), pp.465–489 |
| 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. |
| 關鍵字 | Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading) |
| 語言 | en_US |
| ISSN | 0020-7063 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 是 |
| 國別 | USA |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64184 ) |