The relationship between cash value and accounting conservatism : the role of controlling shareholders
Cho-Min Lin, Min-Lee Chan, I-Hsin Chien, Kuan-Hua Li
| Year of publication: |
2018
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|---|---|
| Authors: | Lin, Cho-Min ; Chan, Min-Lee ; Chien, I-Hsin ; Li, Kuan-Hua |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 55.2018, p. 233-245
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| Subject: | Accounting conservatism | Controlling shareholders | Value of cash holdings | Corporate Governance | Corporate governance | Aktionäre | Shareholders | Shareholder Value | Shareholder value | Rechnungswesen | Accounting | Cash Flow | Cash flow | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2017.07.017 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012033476