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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/72856


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    题名: The Relationship Of Development Status Of Investee Countries And Investor Perceptions Of Foreign Earnings
    作者: Chin, Chen-Lung;Chen, Yu-Ju;Kleinman, Gary;Lee, Picheng
    金成隆
    贡献者: 會計系
    日期: 2012
    上传时间: 2015-01-13 17:42:45 (UTC+8)
    摘要: This study investigates the impact of corporate internationalization and the development status of investee countries on the foreign earnings response coefficient (FERC), which is a measure of the value-relevance of foreign earnings. To improve competitiveness, firms worldwide have expanded aggressively into foreign markets, thereby increasing their exposure to external risks and uncertainties on the one hand, and sources of growth and reward on the other. Using a Taiwanese sample, we found that greater corporate internationalization via investments in developed countries was positively related to the foreign ERC. We expected, and found, that companies can enhance the positive effects of internationalization by investing in countries that are relatively better developed than in countries that are less well developed. The public policy implications of these findings are discussed.
    關聯: The International Business & Economics Research Journal (Online), 11(7), 785-794
    数据类型: article
    显示于类别:[會計學系] 期刊論文

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