教師資料查詢 | 類別: 期刊論文 | 教師: 湯惠雯 Hui-wen Tang (瀏覽個人網頁)

標題:How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance
學年96
學期1
出版(發表)日期2007/08/01
作品名稱How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance
作品名稱(其他語言)
著者Chen, Anlin; Kao, Lanfeng; Tang, Hui-wen
單位淡江大學保險學系
出版者臺北市社團法人中華民國管理科學學會
著錄名稱、卷期、頁數管理學報 24(4)頁419-434
摘要Prior studies indicate that accounting discretion can be abused to hurt firm performance under opportunistic perspective, while it can also be used in response to a variable economic environment under efficient contracting perspective. Consequently, investors have difficulties to probe managers' intrinsic motivation toward earnings management. We find that the abuse of accounting discretion leads to poor performance and reduces shareholders' wealth. We further show that proper governance deters the abuse of accounting discretion. Finally, we demonstrate that accounting discretion under corporate governance does not hurt firm performance but even improves firm performance. We argue that corporate governance can mitigate the abuse of accounting discretion and improve the effect of on firm performance.
關鍵字Accounting discretion;Corporate governance;Earnings management;Firm performance
語言英文
ISSN0255-9838
期刊性質國內
收錄於TSSCI;
產學合作
通訊作者Tang, Hui-wen
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
相關連結
SDGs
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