The Effect of Accounting Conservatism on Idiosyncratic Risk: The Moderating Roles of Managerial Ability and Power
碩士 === 國立中興大學 === 會計學研究所 === 106 === This paper considers accounting conservatism as a proxy for the quality of accounting information and investigates the relationship between accounting conservatism and idiosyncratic risk. We use two methods to measure accounting conservatism. First one is C-Sco...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4t69p9 |