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: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
|
Online Access: | http://ndltd.ncl.edu.tw/handle/yb2qb4 |
id |
ndltd-TW-107FJU00385031 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-107FJU003850312019-08-23T03:46:05Z http://ndltd.ncl.edu.tw/handle/yb2qb4 Key Audit Matters and Institutional Investors’ ownership change 關鍵查核事項與機構投資人持股變動 HSU,YA-CHING 許雅晴 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, and induce institutional investors to increase their investment. The empirical results reveal that the dummy variables of key audit matters is significantly positive- correlated with the changes in institutional investors' shareholdings, indicating that the disclosure of key auditing matters will increase institutional investors' shareholdings. In addition, this study conducts several sensitivity tests, including replacing the dummy variable of key audit matters with the word-count of key audit matters test, and the number of key audit matters test. All of these sensitivity tests support the hypothesis of this study. FAN, HUNG-SHU 范宏書 2019 學位論文 ; thesis 49 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
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, and induce institutional investors to increase their investment.
The empirical results reveal that the dummy variables of key audit matters is significantly positive- correlated with the changes in institutional investors' shareholdings, indicating that the disclosure of key auditing matters will increase institutional investors' shareholdings.
In addition, this study conducts several sensitivity tests, including replacing the dummy variable of key audit matters with the word-count of key audit matters test, and the number of key audit matters test. All of these sensitivity tests support the hypothesis of this study.
|
author2 |
FAN, HUNG-SHU |
author_facet |
FAN, HUNG-SHU HSU,YA-CHING 許雅晴 |
author |
HSU,YA-CHING 許雅晴 |
spellingShingle |
HSU,YA-CHING 許雅晴 Key Audit Matters and Institutional Investors’ ownership change |
author_sort |
HSU,YA-CHING |
title |
Key Audit Matters and Institutional Investors’ ownership change |
title_short |
Key Audit Matters and Institutional Investors’ ownership change |
title_full |
Key Audit Matters and Institutional Investors’ ownership change |
title_fullStr |
Key Audit Matters and Institutional Investors’ ownership change |
title_full_unstemmed |
Key Audit Matters and Institutional Investors’ ownership change |
title_sort |
key audit matters and institutional investors’ ownership change |
publishDate |
2019 |
url |
http://ndltd.ncl.edu.tw/handle/yb2qb4 |
work_keys_str_mv |
AT hsuyaching keyauditmattersandinstitutionalinvestorsownershipchange AT xǔyǎqíng keyauditmattersandinstitutionalinvestorsownershipchange AT hsuyaching guānjiàncháhéshìxiàngyǔjīgòutóuzīrénchígǔbiàndòng AT xǔyǎqíng guānjiàncháhéshìxiàngyǔjīgòutóuzīrénchígǔbiàndòng |
_version_ |
1719236409181601792 |