English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 94986/125531 (76%)
Visitors : 31107814      Online Users : 429
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 >  Item 140.119/117562
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/117562

    Title: Corporate Ownership Structure and the Informativeness of Earnings
    Authors: 陳聖賢
    Yeo, Gillian H.H.
    Tan, Patricia M.S.
    Ho, Kim Wai
    Chen, Sheng-Syan
    Contributors: 財管系
    Date: 2002
    Issue Date: 2018-06-11 17:44:17 (UTC+8)
    Abstract: 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
    Relation: Journal of Business Finance and Accounting, Vol.29, No.7&8, pp.1023-1046
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1111/1468-5957.00460
    DOI: 10.1111/1468-5957.00460
    Appears in Collections:[財務管理學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    T2002.pdf132KbAdobe PDF223View/Open

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback