家族所有權與財務報導決策(2/2)

Business & Economics

1. Family Firms 100%
2. Voluntary Disclosure 37%
3. Auditor Quality 26%
4. Control Mechanism 25%
5. Family Ownership 22%
6. Earnings Management 18%
7. Real Earnings Management 18%
8. Family Control 18%
9. Ownership 12%
10. Audit Fees 10%
11. Disclosure 10%
12. Accruals 10%
13. Financial Reporting 8%
14. Auditor Choice 6%
15. Family Influence 6%
16. Audit 6%
17. Fees 5%