National Changhua University of Education Institutional Repository : Item 987654321/13913
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 6491/11663
造访人次 : 24515427      在线人数 : 82
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/987654321/13913

题名: International Diversification, Ownership structure, Legal Origin, and Earnings Management: Evidence from Taiwan
作者: Chin, Chen-Lung;Chen, Yu-Ju;Hsieh, T.-J.
贡献者: 商業教育系
日期: 2009-03
上传时间: 2012-08-27T11:34:56Z
出版者: Greenwood Publishing Group Inc.
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 ownership structure, as measured by divergence of controlling owner's control and cash rights, and the proportion of firms that operate in 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, as proxied by discretionary accruals and the likelihood of exactly meeting or just beating analyst forecast. Corporate internationalization is measured by the ratio of foreign assets to total assets, foreign operational country scope, and the number of foreign investees, respectively. In addition, we find that companies can reduce the negative effects of internationalization on earnings management by improving their corporate ownership structures 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: Journal of Accounting, Auditing and Finance, 24(2): 233-362
显示于类别:[商業教育學系] 期刊論文

文件中的档案:

档案 大小格式浏览次数
2030300710001.pdf8KbAdobe PDF683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