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題名 International Diversification, Ownership Structure, Legal Origin, and EarningsManagement: Evidence from Taiwan
作者 Chin, Chen-Lung ; Chen, Yu-Ju ; Hsieh, Tsun-Jui
金成隆;陳俞如;謝存瑞
貢獻者 會計系
關鍵詞 Accruals;Corporate Governance;Earnings;Investor Protection;Legal System;Multinationals;Taiwan
日期 2009
上傳時間 18-Feb-2014 17:17:57 (UTC+8)
摘要 The primary objective of this study is to investigate the impact of corporate internationalization on earnings management. We also explore the mitigating roles of corporate ownership structure, as measured by divergence of controlling owner`s control and cash rights, and the proportion of firms that operate in common law countries on earnings management. Using a sample drawn from Taiwan, we find that greater corporate internationalization is associated with a higher level of earnings management, as proxied by discretionary accruals and the likelihood of exactly meeting or just beating analyst forecast. Corporate internationalization is measured by the ratio of foreign assets to total assets, foreign operational country scope, and the number of foreign investees, respectively. In addition, we find that companies can reduce the negative effects of internationalization on earnings management by improving their corporate ownership structures or investing in a higher proportion of common law countries where there is a better investor legal protection environment and higher information transparency.
關聯 Journal of Accounting, Auditing and Finance, 24(2), 233-362
資料類型 article
DOI http://dx.doi.org/10.1177/0148558X0902400205
dc.contributor 會計系en_US
dc.creator (作者) Chin, Chen-Lung ; Chen, Yu-Ju ; Hsieh, Tsun-Juien_US
dc.creator (作者) 金成隆;陳俞如;謝存瑞zh_TW
dc.date (日期) 2009en_US
dc.date.accessioned 18-Feb-2014 17:17:57 (UTC+8)-
dc.date.available 18-Feb-2014 17:17:57 (UTC+8)-
dc.date.issued (上傳時間) 18-Feb-2014 17:17:57 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/63981-
dc.description.abstract (摘要) The primary objective of this study is to investigate the impact of corporate internationalization on earnings management. We also explore the mitigating roles of corporate ownership structure, as measured by divergence of controlling owner`s control and cash rights, and the proportion of firms that operate in common law countries on earnings management. Using a sample drawn from Taiwan, we find that greater corporate internationalization is associated with a higher level of earnings management, as proxied by discretionary accruals and the likelihood of exactly meeting or just beating analyst forecast. Corporate internationalization is measured by the ratio of foreign assets to total assets, foreign operational country scope, and the number of foreign investees, respectively. In addition, we find that companies can reduce the negative effects of internationalization on earnings management by improving their corporate ownership structures or investing in a higher proportion of common law countries where there is a better investor legal protection environment and higher information transparency.-
dc.format.extent 1973469 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Journal of Accounting, Auditing and Finance, 24(2), 233-362en_US
dc.subject (關鍵詞) Accruals;Corporate Governance;Earnings;Investor Protection;Legal System;Multinationals;Taiwanen_US
dc.title (題名) International Diversification, Ownership Structure, Legal Origin, and EarningsManagement: Evidence from Taiwanen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1177/0148558X0902400205en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1177/0148558X0902400205en_US