The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
碩士 === 國立彰化師範大學 === 會計學系 === 98 === The purposes of this study are twofold: First, explore the association between internationalization and corporate information transparency. Second, investigate the moderating effect of corporate governance for the relationship between internationalization and corp...
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| Format: | Others |
| Language: | zh-TW |
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/90428477130982723392 |
| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 98 === The purposes of this study are twofold: First, explore the association between internationalization and corporate information transparency. Second, investigate the moderating effect of corporate governance for the relationship between internationalization and corporate information transparency. The samples of this study are the listed companies in Taiwan from 2005 to 2008. The results showed that the higher degree of internationalization of a firm, its information is more transparent. The results also showed that the proportion of independent director on board of director and block holder ratio have a moderating effect on the relationship between internationalization and corporate information transparency.
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