English  |  正體中文  |  简体中文  |  Items with full text/Total items : 6491/11663
Visitors : 24889360      Online Users : 315
RC Version 3.2 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Adv. Search

Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/13897

Title: International Diversification, Governance Mechanism, Legal Origin, and Earnings Management: Evidence from Taiwan
Authors: Chin, Chen-Lung;Chen, Yu-Ju;Hsieh, Tsun-Jui
Contributors: 商業教育系
Date: 2008-08
Issue Date: 2012-08-27T11:32:50Z
Abstract: 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.
Relation: American Accounting Association 2008 Annual Meeting, Aug. 3-6, 2008
Appears in Collections:[商業教育學系] 會議論文

Files in This Item:

File SizeFormat
2030300716001.pdf68KbAdobe PDF295View/Open

All items in NCUEIR are protected by copyright, with all rights reserved.


DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback