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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2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55826516222454644538 |
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ndltd-TW-097NTPU03850132016-05-06T04:11:31Z http://ndltd.ncl.edu.tw/handle/55826516222454644538 Institutional investors' holding behavior and discretionary accruals and accrual estimation errors 機構投資人與裁決性應計項目及應計項目估計誤差之關聯性 Chu,Yan-Chen 朱妍蓁 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. Chiu,shih-tsun 邱士宗 2009 學位論文 ; thesis 72 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
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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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| author2 |
Chiu,shih-tsun |
| author_facet |
Chiu,shih-tsun Chu,Yan-Chen 朱妍蓁 |
| author |
Chu,Yan-Chen 朱妍蓁 |
| spellingShingle |
Chu,Yan-Chen 朱妍蓁 Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| author_sort |
Chu,Yan-Chen |
| title |
Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| title_short |
Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| title_full |
Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| title_fullStr |
Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| title_full_unstemmed |
Institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| title_sort |
institutional investors' holding behavior and discretionary accruals and accrual estimation errors |
| publishDate |
2009 |
| url |
http://ndltd.ncl.edu.tw/handle/55826516222454644538 |
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