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| 論文名稱 | Accounting quality and information asymmetry of FDI firms |
| 發表日期 | 2017-09-22 |
| 論文收錄分類 | 其他 |
| 所有作者 | Li-Hsun Wang |
| 作者順序 | 第一作者 |
| 通訊作者 | 是 |
| 刊物名稱 | Research in International Business and Finance (EconLit, MOST B level Journal) |
| 發表卷數 | 42 |
| 是否具有審稿制度 | 是 |
| 發表期數 | December |
| 期刊或學報出版地國別/地區 | NATUSA-美國 |
| 發表年份 | 2017 |
| 發表月份 | 12 |
| 發表形式 | 電子期刊 |
| 所屬計劃案 | 無 |
| 可公開文檔 |
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| 可公開文檔 |
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| 可公開文檔 |
[摘要] :
This study argues that the foreign direct investment firms mislead stakeholders and are associated with greater information asymmetry due to the raised agency problem. Results show that both earnings management and idiosyncratic volatility increase with foreign investment. Managerial ownership mitigates such inefficiency.
[英文摘要] :
This study argues that the foreign direct investment firms mislead stakeholders and are associated with greater information asymmetry due to the raised agency problem. Results show that both earnings management and idiosyncratic volatility increase with foreign investment. Managerial ownership mitigates such inefficiency.
