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题名: International Diversification, Governance Mechanism, Legal Origin, and Earnings Management: Evidence from Taiwan
作者: Chin, Chen-Lung;Chen, Yu-Ju;Hsieh, Tsun-Jui
贡献者: 商業教育系
日期: 2008-08
上传时间: 2012-08-27T11:32:50Z
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
显示于类别:[商業教育學系] 會議論文


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