dc.contributor | 會計學系 | |
dc.creator (作者) | Ho, J.L.Y.;Wu, Anne.;Xu, S.X. | |
dc.creator (作者) | 吳安妮 | zh_TW |
dc.date (日期) | 2011-06 | |
dc.date.accessioned | 18-May-2015 17:36:10 (UTC+8) | - |
dc.date.available | 18-May-2015 17:36:10 (UTC+8) | - |
dc.date.issued (上傳時間) | 18-May-2015 17:36:10 (UTC+8) | - |
dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/75181 | - |
dc.description.abstract (摘要) | Prior studies have reported mixed findings on the impact of corporate information technology (IT) investment on firm performance. This study investigates the effect of corporate governance, an important management control mechanism, on the relation between IT investment and firm performance in the Taiwanese electronics industry. Specifically, we explore board independence and foreign ownership, which have increasingly become salient factors concerning corporate governance in emerging markets. We address their roles across firms of different sizes and in industries where degrees of competitiveness run a wide gamut. Our results show a positive moderating effect of board independence on the IT investment-firm performance relation, especially when competition intensifies. Furthermore, we find that the greater the foreign ownership in small firms, the more positive the IT investment-firm performance relation, suggesting that foreign investors may bring IT expertise to help small firms reap the benefits of using IT. Copyright © 2010 John Wiley & Sons, Ltd. | |
dc.format.extent | 195040 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.relation (關聯) | Strategic Management Journal, 32(6), 595-623 | |
dc.subject (關鍵詞) | board independence; Firm Performance; firm size; foreign ownership; IT investments; Competition; Electronics industry; Industrial management; Investments; Information technology | |
dc.title (題名) | Corporate Governance and returns on information technology investment: Evidence from an emerging market | |
dc.type (資料類型) | article | en |
dc.identifier.doi (DOI) | 10.1002/smj.886 | |
dc.doi.uri (DOI) | http://dx.doi.org/10.1002/smj.886 | |