政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/99024

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113142/144115 (79%)
Visitors : 50610330 Online Users : 692

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 教育學院 > 教育學系 > 期刊論文 > Item 140.119/99024

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/99024

Title:	Do board interlocks motivate voluntary disclosure? Evidence from Taiwan
Authors:	詹凌菁 Chan, Ann L-C;Lee, Edward;Petaibanlue, Jirada;Tan, Ning
Contributors:	會計系
Keywords:	Board interlocks;Conference calls;Voluntary disclosure;Board independence;R&D
Date:	2016-02
Issue Date:	2016-07-13 14:44:07 (UTC+8)
Abstract:	Conference calls have become a widely used medium for voluntary corporate disclosure, especially among firms associated with greater information asymmetry, intangible assets, and external competition. These features are common in high-tech sectors, which dominate the Taiwanese economy and render it a useful research setting for investigating whether board interlock, as a social network, affects corporate decisions to hold conference calls. We show that firms connected to conference-call-making firms through interlocked directors are more likely to hold conference calls and the frequency of holding conference calls increases with interlocking directors’ relevant experience. Moreover, such evidence is more pronounced if the connections are held through independent directors and among firms with greater information asymmetry. These results support the argument that the spread of corporate practices is positively associated with board interlock networks. Our findings have implications for the choice of board of director members, and can be generalized to other emerging economies characterized by weaker corporate information environments.
Relation:	Review of Quantitative Finance and Accounting,
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1007/s11156-016-0557-1
DOI:	10.1007/s11156-016-0557-1
Appears in Collections:	[教育學系] 期刊論文

Files in This Item:

File	Description	Size	Format
1-26.pdf		535Kb	Adobe PDF2	623	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...