Does Enhanced Financial Statement Comparability Mitigate Agency Problems? Evidence from Internal Capital Market Efficiency and CEO Excess Compensation
博士 === 國立東華大學 === 企業管理學系 === 107 === This study explores from two perspectives whether enhanced the comparability of financial statement information can mitigate agency problem in the context of mandatory adoption of XBRL (eXtensible Business Reporting Language) which SEC began to implement in 2009....
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/egf4fu |