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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/64011

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64011

Title:	Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders
Authors:	Chi, Wuchun;Wang, Chenchin 戚務君;王貞靜
Contributors:	會計系
Keywords:	Accounting conservatism;Information asymmetry;PIN (Probability of Information based on Trading)
Date:	2010-12
Issue Date:	2014-02-19 15:17:07 (UTC+8)
Abstract:	Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is different from that of the United States. Due to the disparate degree of conservatism across the world, the conclusions of LaFond & Watts (2008) might not be universally applicable. Our findings support, in general, the applicability of their conclusion to a Taiwan data set. We find, however, that the effect of PIN appears weaker when auditor tenure is taken into account, thus supplementing their conclusions.
Relation:	The International Journal of Accounting, 45(4), 465-489
Source URI:	http://dx.doi.org/10.1016/j.intacc.2010.09.002
Data Type:	article
DOI link:	http://dx.doi.org/10.1016/j.intacc.2010.09.002
DOI:	10.1016/j.intacc.2010.09.002
Appears in Collections:	[Department of Accounting] Periodical Articles

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