Corporate governance and contingency...
Ghofar, Abdul.

 

  • Corporate governance and contingency theory[electronic resource] :a structural equation modeling approach and accounting risk implications /
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 658.4
    書名/作者: Corporate governance and contingency theory : a structural equation modeling approach and accounting risk implications // by Abdul Ghofar, Sardar M.N. Islam.
    作者: Ghofar, Abdul.
    其他作者: Islam, Sardar M.N.
    出版者: Cham : : Springer International Publishing :, 2015.
    面頁冊數: xxi, 168 p. : : ill., digital ;; 24 cm.
    Contained By: Springer eBooks
    標題: Corporate governance.
    標題: Risk management.
    標題: Economics/Management Science.
    標題: Accounting/Auditing.
    標題: Organization/Planning.
    標題: Non-Profit Enterprises/Corporate Social Responsibility.
    ISBN: 9783319109961 (electronic bk.)
    ISBN: 9783319109954 (paper)
    內容註: Introduction -- Literature Review -- Conceptual Framework and Hypotheses Development -- Research Method -- Results -- Discussion and Implications -- Summary, Limitations and Conclusions.
    摘要、提要註: This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book.
    電子資源: http://dx.doi.org/10.1007/978-3-319-10996-1
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