Corporate Governance and Contingency Theory A Structural Equation Modeling Approach and Accounting Risk Implications
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- Hardcover
- Taschenbuch
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Form:Einzelkauf Download
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Sprache:Englisch
Fr. 62.90
inkl. gesetzl. MwSt.Beschreibung
Produktdetails
Format
Kopierschutz
Nein
Family Sharing
Nein
Text-to-Speech
Nein
Erscheinungsdatum
19.11.2014
Verlag
SpringerSeitenzahl
168 (Printausgabe)
Dateigröße
3025 KB
Sprache
Englisch
EAN
9783319109961
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.
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