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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Main Authors: HAN, Soongsoo (Sam), Kang, Tony, Rees, Lynn
格式: text
語言:English
出版: 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