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Does foreign institutional ownership motivate firms in an emerging market to increase voluntary disclosure? : evidence from Taiwan
Liang, Jia-wen; Lin, Mei-feng; Chin, Chen-lung - In: Review of quantitative finance and accounting 39 (2012) 1, pp. 55-76
Persistent link: https://www.econbiz.de/10009629127
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The Effects of Legal Protections and Control-Ownership Divergences on Investor Perceptions of Foreign Earnings
Chin, Chen-lung - 2019
The purpose of this study is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient (FERC). The FERC is a measure of the value-relevance of foreign earnings. We collected data on 3653 Taiwanese firms...
Persistent link: https://www.econbiz.de/10012905098