Corporate governance and contingency theory a structural equation modeling approach and accounting risk implications / [electronic resource] :

• 作者： Ghofar, Abdul.
• 其他作者：
  • Islam, Sardar M.N.
  • SpringerLink (Online service)
• 其他題名：
  • Contributions to management science,
• 出版： Cham : Springer International Publishing :Imprint: Springer
• 叢書名： Contributions to management science,
• 主題： Corporate governance , Risk management , Economics/Management Science. , Accounting/Auditing. , Organization/Planning. , Non-Profit Enterprises/Corporate Social Responsibility.
• ISBN： 9783319109961 (electronic bk.) 、 9783319109954 (paper)
• FIND@SFXID: CGU
• 資料類型: 電子書
• 內容註: Introduction -- Literature Review -- Conceptual Framework and Hypotheses Development -- Research Method -- Results -- Discussion and Implications -- Summary, Limitations and Conclusions.
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• 摘要註: 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.
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