Book 图书名称:Corporate Governance and Contingency Theory: A Structural Equation Modeling Approach and Accounting Risk Implications
Author 作者: Abdul Ghofar and Sardar M.N. Islam
Publisher 出版社:Springer International Publishing
Page 页数:188
Publishing Date 出版时间:Nov 19, 2014
Language 语言:English
Size 大小:3 MB
Format 格式:pdf 文字版 /color]
ISBN: 978-3-319-10995-4, 978-3-319-10996-1
Edition: 第1版 搜索过论坛,没有该文档
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.
== Table of contents ==
Content:
Front Matter....Pages i-xxi
Introduction....Pages 1-10
Literature Review....Pages 11-40
Conceptual Framework and Hypotheses Development....Pages 41-52
Research Method....Pages 53-76
Results....Pages 77-123
Discussion and Implications....Pages 125-142
Summary, Limitations and Conclusions....Pages 143-152
Back Matter....Pages 153-168
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