Earnings quality of Taiwanese group firms
This study examines the relationship between group firms and earnings quality. For the period 2000-2010, we examine the earnings quality of Taiwanese group and non-group firms through accrual persistence, earnings management, and conservatism. We show that group firms exhibit a lower quality of accr...
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主要な著者: | Yang Y.-J., Kweh Q.L., Lin R.-C. |
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その他の著者: | 55831045600 |
フォーマット: | 論文 |
出版事項: |
2023
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