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    ASIA unversity > 管理學院 > 經營管理學系  > 期刊論文 >  Item 310904400/100435

    Please use this identifier to cite or link to this item: http://asiair.asia.edu.tw/ir/handle/310904400/100435

    Title: How Does Corporate Control Affect the Appointment, Auditing Expertise and Reputation of Independent Directors? Evidence from Taiwan
    Authors: 李永全;Lee, Yung-Chuan;王明昌;Wang, Ming-Chang;*
    Contributors: 經營管理學系
    Date: 2016
    Issue Date: 2016-08-08 14:57:58 (UTC+8)
    Abstract: This study examines the influence of corporate control on the appointment and quality characteristics of independent directors. Our findings, based upon a dataset of related appointments within listed companies in Taiwan, suggest that the preferences of firms to voluntarily appoint independent directors has a positive association with the control right of the controlling shareholder, stemming from the cash flow rights, not from the deviation between ownership and control after decomposing the control. Most importantly, we find that the firms with high control right and cash flow rights of the controlling shareholders are likely to voluntarily appoint independent directors with good auditing expertise and reputation.
    Relation: Quarterly Review of Economics and Finance
    Appears in Collections:[經營管理學系 ] 期刊論文

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