The Association between the Diversification of Auditor’s Auditing Abilities and Financial Report Restatements-Evidence from the Affiliated Business Group

碩士 === 國立彰化師範大學 === 會計學系 === 105 === Due to complicated structure of sharing-holdings in affiliated business groups (pyramid structure、cross-shareholdings), the problem of information asymmetry is more serious than general enterprise. In order to meet market expectations and maintain the stock price...

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Bibliographic Details
Main Authors: Huang,I-Ting, 黃亦婷
Other Authors: Fang, Chun-Ju
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/y8rcuk