淡江大學機構典藏:Item 987654321/110548
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62830/95882 (66%)
造访人次 : 4034072      在线人数 : 989
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/110548


    题名: Influence of product market competition on the relationship between corporate governance and earnings management
    作者: Hui-wen Tang
    关键词: accounting discretion;corporate governance;earnings management;industry competition;product market competition;product market power
    日期: 2017-06-28
    上传时间: 2017-07-18 02:13:53 (UTC+8)
    摘要: This study explores the influence of product market competition on the relationship between corporate governance and earnings management. The research sample comprises firms listed on the Taiwan Stock Exchange (TSE) and Taipei Exchange from 2003 to 2014. The results indicate that the managers of firms with low product market power or facing strong market competition could be induced to employ earnings management through accounting discretion and real operational activities. The influence of product market power on earnings management is more significant than that of market competition. The regression results for subsamples classified by product market power and industry competition indicate that, in the subsamples where product market power is weak or industry competition is fierce, the effect of corporate governance on earnings management could easily fail, and even exacerbate managerial earnings manipulation. In other words, the pressure from market competition could reduce the effect of corporate governance and even induce managers to employ earnings management. The difference between corporate governance and earnings management is even more pronounced when product market power and industry competition are considered simultaneously in the subsample grouping.
    關聯: Conference Proceedings
    显示于类别:[風險管理與保險學系] 會議論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML134检视/开启
    Influence of product market competition on the relationship between corporate governance and earnings management_議程.pdf100KbAdobe PDF200检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈