The Effects of Family-owned Firms、Auditee Bonding and Size on Information Disclosure Transparency and Investment Risk.The Effects of Family-owned Firms、Auditee Bonding and Size on Information Disclosure Transparency and Investment Risk.
| Autor: | Jhou,Ruei-Jyun, 周芮君 |
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| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 This study aims to evaluate the relationships among family-owned firms、auditee bonding and information disclosure transparency. We also examine whether information disclosure will influence the investment risk. The findings do not support a positive relationship between family-owned firms and information disclosure transparency based on data from 2005 to 2008. There is a significant negative relationship between auditee bonding and information disclosure transparency. If auditor accountants are belonging to Big 4, the degree of information disclosure transparency is high. The findings support that the information mechanism by Securities and Futures Institute can reduce the investment risk. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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