Key Audit Matters and Institutional Investors’ ownership change
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === This study aims to explore the relationship between extent of disclosing key audit matters and institutional investors’ ownership change. The study infers that disclosing key audit matters reduce the information asymmetry, between managers and other stakeholders,...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/yb2qb4 |