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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2017
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Online Access: | http://ndltd.ncl.edu.tw/handle/y8rcuk |