Independent Director and Information Asymmetry

ASIA unversity > 管理學院 > 財務金融學系 > 博碩士論文 > Item 310904400/80728

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://asiair.asia.edu.tw/ir/handle/310904400/80728

题名:	Independent Director and Information Asymmetry
作者:	Chang, Ya-Ling
贡献者:	財務金融學系
关键词:	Independent Director Earnings Management Information Asymmetry
日期:	2014-07-11
上传时间:	2014-09-03 07:34:31 (UTC+0)
出版者:	Asia University
摘要:	The purpose of the study was to explore the relationship between independent directors and information asymmetry during 2002 to 2012. Our country introduced the independent director system in 2002, and used it to enhance our corporate governance. So that the company's supervisory mechanisms could effectively be enhanced. The study used the relative quoted spread and relative effective spread as a proxy for information asymmetry and used discretionary accruals absolute value as a proxy for earnings management. The empirical results shown that when corporate had higher earnings management, information asymmetry would be higher. Corporate hired independent directors could effectively reduce the degree of information asymmetry. Display independent directors oversaw the company did have to play its function. Furthermore, the study also found that if corporate hired independent directors, usually would help to reduce information asymmetry by reduce earnings management.
显示于类别:	[財務金融學系] 博碩士論文

文件中的档案:

档案	描述	大小	格式	浏览次数
index.html		0Kb	HTML	381	检视/开启

检视Licence

在ASIAIR中所有的数据项都受到原著作权保护.