政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63981

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/63981

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题名:	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
贡献者:	會計系
关键词:	Accruals;Corporate Governance;Earnings;Investor Protection;Legal System;Multinationals;Taiwan
日期:	2009
上传时间:	2014-02-18 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
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1177/0148558X0902400205
DOI:	10.1177/0148558X0902400205
显示于类别:	[會計學系] 期刊論文

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