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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/46262


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    题名: Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? Evidence from Taiwan
    作者: 梁嘉紋
    Liang, Jia-Wen;Lin, Mei-Feng;Chin, Chen-Lung
    关键词: Voluntary disclosure;Conference calls;Foreign institutional investors;Trading turnover
    日期: 2012-07
    上传时间: 2010-10-06 11:31:07 (UTC+8)
    摘要: This study examines the relationship between foreign institutional ownership and voluntary disclosure in an emerging market. By exploiting a unique dataset of daily foreign investment flow and ownership data from Taiwan, this paper examines whether foreign ownership is associated with the likelihood of holding conference calls and investigates whether conference calls are informative to foreign market participants. After controlling for other characteristics of a firm’s information environment, we find that the decision to hold conference calls is positively associated with foreign institutional ownership. We also provide evidence that the trading turnover by foreign institutional investors immediately increases after the conference calls, indicating that conference calls are informative for foreign institutional investors. Our results are robust, after controlling for endogeneity.
    關聯: Review of Quantitative Finance and Accounting, 39(1), 55-76
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1007/s11156-011-0245-0
    DOI: 10.1007/s11156-011-0245-0
    显示于类别:[會計學系] 期刊論文

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