Effect of moderating factors on value relevance of earnings information among pyramid structure firms in selected ASEAN countries

The objective of this study is to ascertain if the presence of institutional owner as second largest owner, the absence of CEO duality and the higher level of cash flow rights in the hand of ultimate owner, hereby referred to as moderating factors, help to improve the value relevance of earnings...

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Bibliographic Details
Main Author: Mohamad Anwar, Nazratul Aina
Format: Thesis
Published: 2010
Online Access:http://psasir.upm.edu.my/id/eprint/84952/1/GSM%202010%208%20ir.pdf
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