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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/01780207395722175599 |