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...

ver descrição completa

Detalhes bibliográficos
Autor principal: Mohamad Anwar, Nazratul Aina
Formato: Tese
Idioma:English
Publicado em: 2010
Assuntos:
Acesso em linha:http://psasir.upm.edu.my/id/eprint/84952/1/GSM%202010%208%20ir.pdf