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    ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 >  Item 310904400/113017


    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/113017


    Title: Global Financial Crisis, Institutional Ownership and the Earnings Informativeness of Income Smoothing
    Authors: é™³æ…¶éš†;Chen, Ching-Lung 1.;翁佩瑜;Weng, Pei-Yu;林有志;Lin, Yu-Chih
    Contributors: æœƒè¨ˆèˆ‡è³‡è¨Šå­¸ç³»
    Keywords: income smoothing;institutional ownership;earnings informativeness;opportunism hypothesis
    Date: 2020-01
    Issue Date: 2020-09-07 15:02:55 (UTC+8)
    Publisher: äºžæ´²å¤§å­¸
    Abstract: This study uses unbalanced panel data to construct the empirical regressions, and examines the role of the global financial crisis and institutional ownership on the earnings informativeness of firm with income smoothing. The result reveals that the earnings informativeness of income smoothing decreased after the occurrence of the crisis. High institutional ownership also reduces the informativeness of earnings for firms with income smoothing and supports the institutional investors’ opportunism hypothesis. Yet, this result is prominent when the institutional ownership is held by the qualified foreign rather than local institutional investors. This study implements several diagnostic checks and demonstrates that the results are robust to various specifications.
    Relation: Journal of Accounting, Auditing & Finance
    Appears in Collections:[會計與資訊學系] 期刊論文

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