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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64011
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64011

    Title: Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders
    Authors: Chi, Wuchun;Wang, Chenchin
    Contributors: 會計系
    Keywords: Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading)
    Date: 2010-12
    Issue Date: 2014-02-19 15:17:07 (UTC+8)
    Abstract: Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is different from that of the United States. Due to the disparate degree of conservatism across the world, the conclusions of LaFond & Watts (2008) might not be universally applicable. Our findings support, in general, the applicability of their conclusion to a Taiwan data set. We find, however, that the effect of PIN appears weaker when auditor tenure is taken into account, thus supplementing their conclusions.
    Relation: The International Journal of Accounting, 45(4), 465-489
    Source URI: http://dx.doi.org/10.1016/j.intacc.2010.09.002
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1016/j.intacc.2010.09.002
    DOI: 10.1016/j.intacc.2010.09.002
    Appears in Collections:[會計學系] 期刊論文

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