Corporate Governance、Earnings Quality and Restatements of Financial Statements
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The thesis examines whether the weakness of board of directors and earnings quality are associated with the likelihood of restatements of financial statements. The sample consists observations selected from listed and over-the-counter companies in Taiwan from 1990...
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ndltd-TW-097FJU003850332015-11-20T04:18:47Z http://ndltd.ncl.edu.tw/handle/86584246692941380570 Corporate Governance、Earnings Quality and Restatements of Financial Statements 公司治理、盈餘品質與財務報表重編之關聯性 Yueh-Hung Lai 賴月紅 碩士 輔仁大學 會計學系碩士班 97 The thesis examines whether the weakness of board of directors and earnings quality are associated with the likelihood of restatements of financial statements. The sample consists observations selected from listed and over-the-counter companies in Taiwan from 1990 to 2008. It finds that the likelihood of financial statement restatement was higher for firms with larger board size,greater proportion of shares pledged as collateral by the directors,lower shareholdings of managers and greater deviation between control right and cash flow right of controlling shareholder. Dr.Jia-Xun Jiang 姜家訓 2009 學位論文 ; thesis 57 zh-TW |
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碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The thesis examines whether the weakness of board of directors and earnings quality are associated with the likelihood of restatements of financial statements. The sample consists observations selected from listed and over-the-counter companies in Taiwan from 1990 to 2008.
It finds that the likelihood of financial statement restatement was higher for firms with larger board size,greater proportion of shares pledged as collateral by the directors,lower shareholdings of managers and greater deviation between control right and cash flow right of controlling shareholder.
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Dr.Jia-Xun Jiang |
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Dr.Jia-Xun Jiang Yueh-Hung Lai 賴月紅 |
author |
Yueh-Hung Lai 賴月紅 |
spellingShingle |
Yueh-Hung Lai 賴月紅 Corporate Governance、Earnings Quality and Restatements of Financial Statements |
author_sort |
Yueh-Hung Lai |
title |
Corporate Governance、Earnings Quality and Restatements of Financial Statements |
title_short |
Corporate Governance、Earnings Quality and Restatements of Financial Statements |
title_full |
Corporate Governance、Earnings Quality and Restatements of Financial Statements |
title_fullStr |
Corporate Governance、Earnings Quality and Restatements of Financial Statements |
title_full_unstemmed |
Corporate Governance、Earnings Quality and Restatements of Financial Statements |
title_sort |
corporate governance、earnings quality and restatements of financial statements |
publishDate |
2009 |
url |
http://ndltd.ncl.edu.tw/handle/86584246692941380570 |
work_keys_str_mv |
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