Information Transparency and Accounting Quality

摘要：

This work mainly indicates that information transparency and accounting quality arc not highly related, although they arc more related in the electronics industry than in other industries. The empirical findings suggest that it may be important to include more accounting-quality related items into the proxies of financial reporting when building an information evaluation system.

关键词： Accounting Quality Feedback Information Transparency

作者: Tzung-Yuan Hsieh Ying-Jhu Pan Chung-Yung Wang

作者单位: Department of Finance Ming Dao University 369 Wen-Huan Rd. Peetow, Chang Hua, Chinese Taipei Department of Business Innovation & Developmente Ming Dao University, 1569 Wen-Huan Rd. Peetow. Chan

会议类型: 国际会议

会议名称: 2011 IEEE International Summer Conference of Asia Pacific Business Innovation and Technology Management(2011 IEEE国际暑期亚太区业务创新与科技管理会议 APBITM2011)

会议地点: 大连

会议语种:英文

页码: 176-178

在线出版日期: 2011-07-10（万方平台首次上网日期，不代表论文的发表时间）