Board of Director Composition, Family-control Firms and Business Group Affiliated with Financial statement fraud
碩士 === 國立成功大學 === 會計學系碩博士班 === 95 === Because there are more and more financial statement fraud break out in U.S.A. , Taiwan and other place around the world . We want to discuss these five elements：independent director , independent director with financial experts , the deviation between voting rig...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/06448813506507025821 |
| Summary: | 碩士 === 國立成功大學 === 會計學系碩博士班 === 95 === Because there are more and more financial statement fraud break out in U.S.A. , Taiwan and other place around the world . We want to discuss these five elements：independent director , independent director with financial experts , the deviation between voting rights and cash flow rights、group-affiliation company between those companies which break out financial statement fraud and non-financial statement fraud companies.
We find evidence suggesting that no financial statement fraud companies usually their deviation between voting rights and cash flow rights are small and they are often not group-affiliation company .
|
|---|