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...
Main Authors: | Chu,Yan-Chen, 朱妍蓁 |
---|---|
Other Authors: | Chiu,shih-tsun |
Format: | Others |
Language: | zh-TW |
Published: |
2009
|
Online Access: | http://ndltd.ncl.edu.tw/handle/55826516222454644538 |
Similar Items
-
Earnings patterns, Earnings quality, Discretionary accruals, accrual estimation errors
by: Ya-Hui Chuang, et al.
Published: (2004) -
Inventory and the Estimates of Discretionary Accruals
by: Chi-Hua Li, et al.
Published: (2008) -
The Pricing of Discretionary Accruals-Performance Measure Hypothesis、Opportunistic Accrual Management Hypothesis and Noise Hypothesis-
by: Chen-Chen Yeh, et al.
Published: (2002) -
The Effectiveness of Accrual Models, Investor Sophistication and Pricing of Discretionary Accrual- Evidence from Downward Earnings Restatements
by: Tsai, MengYu, et al.
Published: (2011) -
The Information Content of Discretionary Accruals
by: Ling-chi Cheng, et al.
Published: (2000)