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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| 格式: | Thesis |
| 语言: | English |
| 出版: |
2010
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| 主题: | |
| 在线阅读: | http://psasir.upm.edu.my/id/eprint/84952/1/GSM%202010%208%20ir.pdf |
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