碩士 / 靜宜大學 / 會計學系研究所 / 98 / The purpose of this paper is to investigate the relationships among corporate foreign direct investment, earnings value relevance, local choice and corporate governance. The findings suggest that cross-border investment will complex financial reports and worsen information asymmetry between managers and outside investors In addition, in the condition that higher ration of investing in OECD blacklist countries, it will be more pronounced that higher degree of foreign direct investment decrease earnings value relevance, indicating investing location will influence earnings value relevance. We also find that companies can reduce the negative effects of foreign direct investment on earnings value relevance through enhancing their corporate governance.
| Identifer | oai:union.ndltd.org:TW/098PU005385014 |
| Date | January 2010 |
| Creators | Yaw-Ru Chang, 張耀儒 |
| Contributors | Yu-Ju Chen, 陳俞如 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 48 |
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