淡江大學機構典藏:Item 987654321/61251
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    Title: How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance
    Authors: Chen, Anlin;Kao, Lanfeng;Tang, Hui-wen
    Contributors: 淡江大學保險學系
    Keywords: Accounting discretion;Corporate governance;Earnings management;Firm performance
    Date: 2007-08-01
    Issue Date: 2011-10-15 13:26:25 (UTC+8)
    Publisher: 臺北市:社團法人中華民國管理科學學會
    Abstract: 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.
    Relation: Journal of Management 24(4), pp.419-434
    【TSSCI】
    DOI: 10.6504%2fJOM.2007.24.04.04
    Appears in Collections:[Graduate Institute & Department of Insurance Insurance] Journal Article

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