The Effects of Corporate Governance Ranking on Earnings Management.
碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 106 === Kao et al. (2012) suggest that composite index of corporate governance can proxy more precisely than individual aspect. Hence, this study uses Corporate Governance Ranking as proxy to investigate its influence on earnings management in Taiwanese listed c...
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| Format: | Others |
| Language: | en_US |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/825eu2 |
| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 106 === Kao et al. (2012) suggest that composite index of corporate governance can proxy more precisely than individual aspect. Hence, this study uses Corporate Governance Ranking as proxy to investigate its influence on earnings management in Taiwanese listed companies between 2016 and 2017. The results show that firms under strong corporate governance are lower likelihood of earnings manipulation. Better performance of corporate governance is significantly negative related with absolute discretionary accruals in family-controlled firms. This study provide evidence of effectiveness of corporate governance ranking not only on alleviating earnings management but decreasing the agency problems in concentrated ownership companies.
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