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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/63981

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63981

Title:	International Diversification, Ownership Structure, Legal Origin, and EarningsManagement: Evidence from Taiwan
Authors:	Chin, Chen-Lung;Chen, Yu-Ju;Hsieh, Tsun-Jui 金成隆;陳俞如;謝存瑞
Contributors:	會計系
Keywords:	Accruals;Corporate Governance;Earnings;Investor Protection;Legal System;Multinationals;Taiwan
Date:	2009
Issue Date:	2014-02-18 17:17:57 (UTC+8)
Abstract:	The primary objective of this study is to investigate the impact of corporate internationalization on earnings management. We also explore the mitigating roles of corporate ownership structure, as measured by divergence of controlling owner`s control and cash rights, and the proportion of firms that operate in common law countries on earnings management. Using a sample drawn from Taiwan, we find that greater corporate internationalization is associated with a higher level of earnings management, as proxied by discretionary accruals and the likelihood of exactly meeting or just beating analyst forecast. Corporate internationalization is measured by the ratio of foreign assets to total assets, foreign operational country scope, and the number of foreign investees, respectively. In addition, we find that companies can reduce the negative effects of internationalization on earnings management by improving their corporate ownership structures or investing in a higher proportion of common law countries where there is a better investor legal protection environment and higher information transparency.
Relation:	Journal of Accounting, Auditing and Finance, 24(2), 233-362
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1177/0148558X0902400205
DOI:	10.1177/0148558X0902400205
Appears in Collections:	[會計學系] 期刊論文

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