碩士 / 國立雲林科技大學 / 會計系 / 104 / International trade has become a trend in today’s society. With more and more overseas investment companies and opportunities coming up, international agreements, capital and robust market mechanism have become indispensable.
This research is trying to deepen the understanding of the impacts of corporate governance to overseas earning management.Recently, more and more financial criminals have come up in today’s society. People are trying to understand the causes of these financial criminals and have found that the core agency, such as the scope of the board committee, the percentage of stock that each member of the committee holds or the inside-out role corporate administration plays, may play a role in these stories.
We would like to investigate these issues: how board structure and external audit mechanism affect the company’s overseas earning management, does core agency problem manipulates the earning management of the company, and what other factors are highly correlated to earning management. This research focused on the relationships between corporate governance and its overseas earning management. Evidence has shown a strong correlation between poor corporate governance and earning management .
Keywords：overseas investment , corporate governance , earning management .
| Identifer | oai:union.ndltd.org:TW/104YUNT0385025 |
| Date | January 2016 |
| Creators | Chen,Yu-Ting, 陳宥廷 |
| Contributors | Lin,Yu-Chih, 林有志 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 68 |
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