Ownership Structure and Accounting Conservatism

碩士 === 元智大學 === 財務金融學系 === 97 === This paper exploits the relationship between ownership structure and the demand for accounting conservatism. Ownership structure includes the shares owned by CEO, directors and executive as a group, block holders, and institutional investors. Using the firm specific...

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Bibliographic Details
Main Authors: Chia-Yun Hsieh, 謝佳芸
Other Authors: 夏侯欣榮
Format: Others
Language:en_US
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/01780207395722175599