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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

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/72856

Title:	The Relationship Of Development Status Of Investee Countries And Investor Perceptions Of Foreign Earnings
Authors:	Chin, Chen-Lung;Chen, Yu-Ju;Kleinman, Gary;Lee, Picheng 金成隆
Contributors:	會計系
Date:	2012
Issue Date:	2015-01-13 17:42:45 (UTC+8)
Abstract:	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.
Relation:	The International Business & Economics Research Journal (Online), 11(7), 785-794
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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