Could Transparency of Information Disclosure and Evaluation System Mitigate the Negative Effect of Ultimate Ownership on Earnings Informativeness?
碩士 === 東吳大學 === 會計學系 === 102 === Due to the inherent ownership structure, there is usually divergence between control rights and cash flow rights, that is core agency problem, in Taiwan. This divergence brings negative effect to earnings informativeness. This study combines the core agency problem a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/54553009715752038989 |