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    政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 >  Item 140.119/117562


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    题名: Corporate Ownership Structure and the Informativeness of Earnings
    作者: 陳聖賢
    Yeo, Gillian H.H.
    Tan, Patricia M.S.
    Ho, Kim Wai
    Chen, Sheng-Syan
    贡献者: 財管系
    日期: 2002
    上传时间: 2018-06-11 17:44:17 (UTC+8)
    摘要: This study extends prior studies by examining how managerial ownership and external unrelated blockholdings affect the informativeness of earnings. The results are in contrast to prior studies. A non–linear relation exists between managerial ownership and earnings informativeness. Earnings informativeness increases with managerial ownership at low levels but not at higher levels of managerial ownership where the entrenchment effect sets in. Consistent with the role of large shareholder monitoring, the evidence shows a strong positive relationship between external unrelated blockholdings and earnings informativeness. These results are supported when income–increasing and absolute discretionary accruals are used to measure the extent of earnings management
    關聯: Journal of Business Finance and Accounting, Vol.29, No.7&8, pp.1023-1046
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1111/1468-5957.00460
    DOI: 10.1111/1468-5957.00460
    显示于类别:[財務管理學系] 期刊論文

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