The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder
碩士 === 東海大學 === 會計學系 === 96 === The characteristics of family controlling and business group in domestic corporations influence the function of board of directors. By introducing the independent director and supervisor, the authoritative regulators hope to improve the corporate governance. The purpo...
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ndltd-TW-096THU003850122016-05-16T04:10:14Z http://ndltd.ncl.edu.tw/handle/18750775603181858575 The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder 獨立董監事對公司績效與盈餘品質之影響-最終控制股東之調節效果 Chun-Ling Long 龍春伶 碩士 東海大學 會計學系 96 The characteristics of family controlling and business group in domestic corporations influence the function of board of directors. By introducing the independent director and supervisor, the authoritative regulators hope to improve the corporate governance. The purpose of this study is to investigate whether the independent director and supervisor are beneficial to firm performance and earnings quality. Besides, this study also examines the moderating effect of controlling shareholders on the relationship between independent director (supervisor) and firm performance or earnings quality. The empirical results indicate that the independent director and supervisor can improve firm performance but can’t improve earnings quality. Furthermore, the effect of independent director and supervisor on firm performance is reduced when the ultimate controlling shareholders command more controlling or voting right. Hsiu-Ying Lee Chun-Ju Fang 李秀英 方俊儒 2008 學位論文 ; thesis 46 zh-TW |
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碩士 === 東海大學 === 會計學系 === 96 === The characteristics of family controlling and business group in domestic corporations influence the function of board of directors. By introducing the independent director and supervisor, the authoritative regulators hope to improve the corporate governance. The purpose of this study is to investigate whether the independent director and supervisor are beneficial to firm performance and earnings quality. Besides, this study also examines the moderating effect of controlling shareholders on the relationship between independent director (supervisor) and firm performance or earnings quality. The empirical results indicate that the independent director and supervisor can improve firm performance but can’t improve earnings quality. Furthermore, the effect of independent director and supervisor on firm performance is reduced when the ultimate controlling shareholders command more controlling or voting right.
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author2 |
Hsiu-Ying Lee |
author_facet |
Hsiu-Ying Lee Chun-Ling Long 龍春伶 |
author |
Chun-Ling Long 龍春伶 |
spellingShingle |
Chun-Ling Long 龍春伶 The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
author_sort |
Chun-Ling Long |
title |
The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
title_short |
The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
title_full |
The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
title_fullStr |
The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
title_full_unstemmed |
The Effects of Independent Director and Supervisor on Firm Performance and Earnings Quality:The Moderating Effect of Ultimate Controlling Shareholder |
title_sort |
effects of independent director and supervisor on firm performance and earnings quality:the moderating effect of ultimate controlling shareholder |
publishDate |
2008 |
url |
http://ndltd.ncl.edu.tw/handle/18750775603181858575 |
work_keys_str_mv |
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