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請使用永久網址來引用或連結此文件:
http://ir.ncue.edu.tw/ir/handle/987654321/13897
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題名: | International Diversification, Governance Mechanism, Legal Origin, and Earnings Management: Evidence from Taiwan |
作者: | Chin, Chen-Lung;Chen, Yu-Ju;Hsieh, Tsun-Jui |
貢獻者: | 商業教育系 |
日期: | 2008-08
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上傳時間: | 2012-08-27T11:32:50Z
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摘要: | The primary objective of this study is to investigate the impact of corporate internationalization on earnings management. We also explore the mitigating roles of corporate governance and a firm’s choice of a higher proportion of common law countries on earnings management. Using a sample drawn from Taiwan, we find that greater corporate internationalization is associated with a higher level of earnings management. Also, we hypothesize and find that companies can reduce the negative effects of internationalization on earnings management by enhancing their corporate governance or investing in a higher proportion of common law countries where there is a better investor legal protection environment and higher information transparency. |
關聯: | American Accounting Association 2008 Annual Meeting, Aug. 3-6, 2008 |
顯示於類別: | [商業教育學系] 會議論文
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文件中的檔案:
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大小 | 格式 | 瀏覽次數 |
2030300716001.pdf | 68Kb | Adobe PDF | 330 | 檢視/開啟 |
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