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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Main Author: 劉芳君
Other Authors: 邱垂昌
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/90428477130982723392
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spelling ndltd-TW-098NCUE53850052015-11-04T04:01:38Z http://ndltd.ncl.edu.tw/handle/90428477130982723392 The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance 企業國際化與資訊透明度關聯性之研究-公司治理之調節效果 劉芳君 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. 邱垂昌 2010 學位論文 ; thesis 61 zh-TW
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description 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.
author2 邱垂昌
author_facet 邱垂昌
劉芳君
author 劉芳君
spellingShingle 劉芳君
The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
author_sort 劉芳君
title The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
title_short The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
title_full The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
title_fullStr The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
title_full_unstemmed The Relationship between Internationalization and Corporate Information Transparency: The Moderating Effect of Corporate Governance
title_sort relationship between internationalization and corporate information transparency: the moderating effect of corporate governance
publishDate 2010
url http://ndltd.ncl.edu.tw/handle/90428477130982723392
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AT liúfāngjūn relationshipbetweeninternationalizationandcorporateinformationtransparencythemoderatingeffectofcorporategovernance
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