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
國別 USA
公開徵稿
出版型式 ,電子版,紙本
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