Institutional investors' holding behavior and discretionary accruals and accrual estimation errors
碩士 === 國立臺北大學 === 會計學系 === 97 === This paper investigate the association between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors in Taiwan. The results show that they are no significantly relationship between institutional investors’ holding be...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55826516222454644538 |
| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 97 === This paper investigate the association between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors in Taiwan. The results show that they are no significantly relationship between institutional investors’ holding behavior and discretionary accruals and them accrual estimation errors. There for is seems like the institutional investors’ don’t consider these information very seriously. And it might need further studies to find out their relation.
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