| dc.contributor | 會計系 | |
| dc.creator (作者) | 李佳玲 | |
| dc.creator (作者) | Lee, Chia-Ling | |
| dc.creator (作者) | Chuang, Ya-Hsueh | |
| dc.creator (作者) | Ho, Joanna L. | |
| dc.date (日期) | 2020-09 | |
| dc.date.accessioned | 12-Apr-2022 09:20:23 (UTC+8) | - |
| dc.date.available | 12-Apr-2022 09:20:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 12-Apr-2022 09:20:23 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/139870 | - |
| dc.description.abstract (摘要) | This study examines how controlling family ownership and foreign institutional ownershipaffect companies’ use of non-financial performance measures (NFPMs). We conducted twosurveys (one in 2005 and the other in 2015) with publicly listed companies and usedarchival data from 254 respondent companies in Taiwan. Our results from the 2005 datashow that foreign institutional ownership increases the use of NFPMs, while family controlis not associated with the extent of NFPM use. After 10 years, the full sample shows thatboth controlling families and foreign institutional ownership have enhanced NFPM use.Furthermore, the full sample data reveal that controlling families demand more NFPMswhen the CEO is not a family member. These results suggest that foreign institutionalownership increases the use of non-financial performance measures, shedding additionallight on the trade-off between monitoring mechanisms and the design of optimalperformance measures. | |
| dc.format.extent | 562268 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | China Accounting and Finance Review, Vol.22, No.3, pp.137-166 | |
| dc.subject (關鍵詞) | Controlling Families;Foreign Institutional Ownership;Non-Financial Performance Measures;Reporting Transparency | |
| dc.title (題名) | The Impact of Controlling Families and Foreign Institutional Investors on Non-financial Performance Measures | |
| dc.type (資料類型) | article | |
