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Earnings quality of Taiwanese group firms

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dc.citedby9
dc.contributor.authorYang Y.-J.en_US
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorLin R.-C.en_US
dc.contributor.authorid55831045600en_US
dc.contributor.authorid55661469500en_US
dc.contributor.authorid56100674700en_US
dc.date.accessioned2023-05-16T02:45:57Z
dc.date.available2023-05-16T02:45:57Z
dc.date.issued2014
dc.description.abstractThis 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 accrual persistence, have greater propensity to manage earnings, and are less conservative relative to non-group firms. Furthermore, we confirm the possible effects of group vertical relatedness and deviation of control rights from voting rights on earnings quality. These findings support the information asymmetry hypothesis that controlling shareholders have greater room to manage earnings in group firms. © 2014 City University of Hong Kong and National Taiwan University.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1080/16081625.2013.871771
dc.identifier.epage156
dc.identifier.issue2
dc.identifier.scopus2-s2.0-84897584244
dc.identifier.spage134
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84897584244&doi=10.1080%2f16081625.2013.871771&partnerID=40&md5=a667e7f0381caf3fab8f2debb7b0f4b4
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/21899
dc.identifier.volume21
dc.sourceScopus
dc.sourcetitleAsia-Pacific Journal of Accounting and Economics
dc.titleEarnings quality of Taiwanese group firmsen_US
dc.typeArticleen_US
dspace.entity.typePublication
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