Agency Problems and Accounting Conservatism

碩士 === 國立雲林科技大學 === 會計系 === 103 === Prior studies reveal the agency problem between controlling shareholders and minority shareholders is more critically in Taiwan. This study uses control-deviation of controlling shareholders, which is measured as the differential between controlling shareholders’...

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Bibliographic Details
Main Authors: Tsai-Yun Yao, 姚彩雲
Other Authors: Ching-Lung Chen
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/25645212455574193491