ASIA unversity:Item 310904400/18266
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    ASIA unversity > 管理學院 > 會計與資訊學系 > 期刊論文 >  Item 310904400/18266


    题名: The Governance Effect of Institutional Stakeholders on Family-Controlled
    作者: 何里仁;LI-JEN, HE;Hsiang-tsai Chiang;Chih-Hung Lai
    贡献者: 會計與資訊學系
    关键词: Institutional Investors;Real Activities Earnings Management;Family-controlled Company
    日期: 2012
    上传时间: 2012-11-26 12:34:15 (UTC+8)
    摘要: The characteristics of institutional investors are that they hold massive funds and possess investment expertise; therefore, these investors are expected to have an influence on corporate governance. This study explores the supervising effect of active and passive institutional investors on company’s earnings management in Taiwan, and whether the supervising effect differs between family and non family-controlled companies or not.The empirical results show that institutional investors are significantly related to earnings management in both family and non family-controlled companies. Moreover, active investors have more impact on earnings management than passive ones in family-controlled companies. Institutional investors, especially active investors, have been shown to have significant governance effect; therefore,companies are encouraged to attract institutional investors to enhance corporate governance
    關聯: Corporate ownership & control,9(4),81-95.
    显示于类别:[會計與資訊學系] 期刊論文


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