| 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 | en |
| ISSN | 0255-9838 |
| 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 | 是 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/61251 ) |
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