Chang-Tian Yang

National Changhua University of Education

1 Ching-Teh Rd.

Pai Sha Village

Changhua 500, Taiwan 500

Taiwan

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Scholarly Papers (1)

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股權分置改革能否改善中國上市公司的盈餘資訊內涵?(Does Nontradable Share Reform Improve the Informativeness of Earnings in China?)

Journal of Accounting Review, Volume 60, 2015
Number of pages: 39 Posted: 12 Mar 2015
Hsin-Yi Chi, Tzu-Ching Weng, Chang-Tian Yang and Pi-Yu Lu
National Chung Hsing University - Department of Accounting, Feng Chia University, National Changhua University of Education and Independent
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Abstract:

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Nontradable share reform, controlling shareholders, institutional features, informativeness of earnings