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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/139870
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139870


    Title: The Impact of Controlling Families and Foreign Institutional Investors on Non-financial Performance Measures
    Authors: 李佳玲
    Lee, Chia-Ling
    Chuang, Ya-Hsueh
    Ho, Joanna L.
    Contributors: 會計系
    Keywords: Controlling Families;Foreign Institutional Ownership;Non-Financial Performance Measures;Reporting Transparency
    Date: 2020-09
    Issue Date: 2022-04-12 09:20:23 (UTC+8)
    Abstract: This study examines how controlling family ownership and foreign institutional ownership
    affect companies’ use of non-financial performance measures (NFPMs). We conducted two
    surveys (one in 2005 and the other in 2015) with publicly listed companies and used
    archival data from 254 respondent companies in Taiwan. Our results from the 2005 data
    show that foreign institutional ownership increases the use of NFPMs, while family control
    is not associated with the extent of NFPM use. After 10 years, the full sample shows that
    both controlling families and foreign institutional ownership have enhanced NFPM use.
    Furthermore, the full sample data reveal that controlling families demand more NFPMs
    when the CEO is not a family member. These results suggest that foreign institutional
    ownership increases the use of non-financial performance measures, shedding additional
    light on the trade-off between monitoring mechanisms and the design of optimal
    performance measures.
    Relation: China Accounting and Finance Review, Vol.22, No.3, pp.137-166
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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