Independent Directors and Accounting Restatements
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === This paper examines independent directors and accounting restatements. Since December 20, 2005, the Securities Exchange Act has complieds with certain conditions under which the conditions of publicly traded companies should set a certain percentage of ind...
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ndltd-TW-105NCKU53040672019-05-15T23:47:02Z http://ndltd.ncl.edu.tw/handle/v55n7e Independent Directors and Accounting Restatements 財務報表重編與獨立董事設置之關聯性 Hua-ShinLiou 劉華欣 碩士 國立成功大學 財務金融研究所碩士在職專班 105 This paper examines independent directors and accounting restatements. Since December 20, 2005, the Securities Exchange Act has complieds with certain conditions under which the conditions of publicly traded companies should set a certain percentage of independent directors, Therefore, this article will examine independent directors and accounting restatements. The results of this study show that the financial statements of independent directors are not significantly higher than those of companies that do not have independent directors. In addition, the benefits of this study can be used as a reference by administrations for developing administrative controls on corporate governance in the future. Ting-Kai Chou 周庭楷 2017 學位論文 ; thesis 17 zh-TW |
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碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === This paper examines independent directors and accounting restatements. Since December 20, 2005, the Securities Exchange Act has complieds with certain conditions under which the conditions of publicly traded companies should set a certain percentage of independent directors, Therefore, this article will examine independent directors and accounting restatements.
The results of this study show that the financial statements of independent directors are not significantly higher than those of companies that do not have independent directors. In addition, the benefits of this study can be used as a reference by administrations for developing administrative controls on corporate governance in the future.
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Ting-Kai Chou |
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Ting-Kai Chou Hua-ShinLiou 劉華欣 |
author |
Hua-ShinLiou 劉華欣 |
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Hua-ShinLiou 劉華欣 Independent Directors and Accounting Restatements |
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Hua-ShinLiou |
title |
Independent Directors and Accounting Restatements |
title_short |
Independent Directors and Accounting Restatements |
title_full |
Independent Directors and Accounting Restatements |
title_fullStr |
Independent Directors and Accounting Restatements |
title_full_unstemmed |
Independent Directors and Accounting Restatements |
title_sort |
independent directors and accounting restatements |
publishDate |
2017 |
url |
http://ndltd.ncl.edu.tw/handle/v55n7e |
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