The Structure of Corporate Ownership and Earnings Conservatism: Evidence from China
碩士 === 淡江大學 === 會計學系碩士班 === 98 === This thesis investigates the incremental effects of state ownership and non-tradable shares on earnings conservatism, examining data of Chinese listed companies. The split share structure represented a major hurdle to China’s financial market development. In 2005 t...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/94712279559332076586 |