The Association between Institutional Ownership and Audit Properties
In this study, we examine how institutional ownership affects the quality and riskiness of the financial statement audit. We hypothesize that institutional investors can influence corporate policy to employ governance mechanisms that reduce their monitoring costs. Our evidence shows that firms are m...
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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2009
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在線閱讀: | https://ink.library.smu.edu.sg/soa_research_smu/3 https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=1002&context=soa_research_smu |
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機構: | Singapore Management University |
語言: | English |