Corporate Social Responsibility, Ownership Structures, and the Value- Relevance of Accounting Information
碩士 === 輔仁大學 === 會計學系碩士班 === 103 === The aims of this study are to empirically explore the effect of voluntary disclosure of CSR reports on the value-relevance of accounting information based on the empirical model of Ohlson (1995). And through three other proxies’ institutional ownership, pyramidal...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/91450475498673598404 |