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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Bibliographic Details
Main Authors:	Yueh-Hung Lai, 賴月紅
Other Authors:	Dr.Jia-Xun Jiang
Format:	Others
Language:	zh-TW
Published:	2009
Online Access:	http://ndltd.ncl.edu.tw/handle/86584246692941380570

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spelling	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
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	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.
author2	Dr.Jia-Xun Jiang
author_facet	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	AT yuehhunglai corporategovernanceearningsqualityandrestatementsoffinancialstatements AT làiyuèhóng corporategovernanceearningsqualityandrestatementsoffinancialstatements AT yuehhunglai gōngsīzhìlǐyíngyúpǐnzhìyǔcáiwùbàobiǎozhòngbiānzhīguānliánxìng AT làiyuèhóng gōngsīzhìlǐyíngyúpǐnzhìyǔcáiwùbàobiǎozhòngbiānzhīguānliánxìng
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Corporate Governance、Earnings Quality and Restatements of Financial Statements

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