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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/65216

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65216

Title:	International Diversification and Conference Calls
Authors:	金成隆 Chin, Chen-Lung;Chen, Yu-Ju;Liang, Jia-Wen
Contributors:	會計系
Keywords:	internationalization;conference calls;legal system;control rights;voluntary disclosure
Date:	2013
Issue Date:	2014-04-09 15:45:45 (UTC+8)
Abstract:	This paper explores the impact of international diversification on the decision to hold conference calls. In addition, we examine the mitigating roles of legal environment and agency problems in holding conference calls. Using a sample drawn from Taiwan, we find that greater corporate internationalization (INT) is associated with a higher likelihood of holding conference calls. We also find that firms are more likely to conduct conference calls when companies invest in a higher proportion of common law countries. We also find that the positive association between the likelihood of holding conference calls and corporate INT is less pronounced when the control divergence of controlling owners increases.
Relation:	Asia-Pacific Journal of Accounting and Economics (NSC, A-, SSCI)),0(0), 297-314
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1080/16081625.2012.719856
Appears in Collections:	[會計學系] 期刊論文

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