National Changhua University of Education Institutional Repository : Item 987654321/13897

English | 正體中文 | 简体中文 | Items with full text/Total items : 6507/11669
Visitors : 29935336 Online Users : 516

RC Version 3.2 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope Adv. Search

Login ‧ Upload ‧ Help ‧ About ‧ Administer

NCUEIR > College of Technology > be > Proceedings > Item 987654321/13897

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:	[be] Proceedings

Files in This Item:

File	Size	Format
2030300716001.pdf	68Kb	Adobe PDF	332	View/Open