National Changhua University of Education Institutional Repository : Item 987654321/13897
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 6491/11663
造访人次 : 24515437      在线人数 : 80
RC Version 3.2 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 进阶搜寻

jsp.display-item.identifier=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

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

文件中的档案:

档案 大小格式浏览次数
2030300716001.pdf68KbAdobe PDF284检视/开启


在NCUEIR中所有的数据项都受到原著作权保护.

 


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