政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/65216

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51725769 Online Users : 643

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

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > 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 link:	http://dx.doi.org/10.1080/16081625.2012.719856
Appears in Collections:	[Department of Accounting] Periodical Articles

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	1286	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...