Corporate Ownership Structure, Earnings Management and External Auditor Choice in Taiwan
碩士 === 中原大學 === 會計研究所 === 92 === This paper hypothesizes that the threat of expropriation by controlling owners in Taiwan corporations lowers the credibility of accounting earnings and choice of external auditor. The complicated share ownership structure of Taiwan corporations, characterized by a vo...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a9ws65 |