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    题名: How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance
    作者: Chen, Anlin;Kao, Lanfeng;Tang, Hui-wen
    贡献者: 淡江大學保險學系
    关键词: Accounting discretion;Corporate governance;Earnings management;Firm performance
    日期: 2007-08-01
    上传时间: 2011-10-15 13:26:25 (UTC+8)
    出版者: 臺北市:社團法人中華民國管理科學學會
    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.
    關聯: Journal of Management 24(4), pp.419-434
    DOI: 10.6504%2fJOM.2007.24.04.04
    显示于类别:[風險管理與保險學系] 期刊論文


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