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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ndltd-TW-106CCU017360212019-05-16T00:37:23Z http://ndltd.ncl.edu.tw/handle/825eu2 The Effects of Corporate Governance Ranking on Earnings Management. 公司治理評鑑分數對盈餘管理的影響 PAN, SHU-HUI 潘淑惠 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. CHO, CHIA-CHING 卓佳慶 2018 學位論文 ; thesis 43 en_US |
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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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author2 |
CHO, CHIA-CHING |
author_facet |
CHO, CHIA-CHING PAN, SHU-HUI 潘淑惠 |
author |
PAN, SHU-HUI 潘淑惠 |
spellingShingle |
PAN, SHU-HUI 潘淑惠 The Effects of Corporate Governance Ranking on Earnings Management. |
author_sort |
PAN, SHU-HUI |
title |
The Effects of Corporate Governance Ranking on Earnings Management. |
title_short |
The Effects of Corporate Governance Ranking on Earnings Management. |
title_full |
The Effects of Corporate Governance Ranking on Earnings Management. |
title_fullStr |
The Effects of Corporate Governance Ranking on Earnings Management. |
title_full_unstemmed |
The Effects of Corporate Governance Ranking on Earnings Management. |
title_sort |
effects of corporate governance ranking on earnings management. |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/825eu2 |
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