越南股權結構、董事會特性 及盈餘管理之研究

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题名:	越南股權結構、董事會特性及盈餘管理之研究 Ownership Structure, Board Characteristics and Earnings Management in Vietnam
作者:	菁芸 TRAN, THI THANH THAO
贡献者:	全球商務碩士學位學程碩士班
关键词:	earnings management ownership structure board characteristics
日期:	2016-06
上传时间:	2016-08-17 14:52:06 (UTC+8)
摘要:	This study examines the effect of ownership structure and board characteristics on earnings management for Vietnamese listed firms during the period 2010-2014. Earnings management is measured by the absolute value of discretionary accruals that are estimated from the Modified Jones Model. Four types of ownership are investigated including state ownership, managerial ownership, foreign ownership and blockholder ownership. The board characteristics examined are board independence, board size, CEO duality, financial expertise and board meetings. The multiple linear regression is used in this study to test the hypotheses. After controlling for firm size, leverage and performance, we found that earnings management is negatively related to state ownership, managerial ownership and foreign ownership. The findings of this study reveals that the positive relationship between the presence of CEO duality and the level of earnings management. Also, examination of the data shows that board meetings frequency is associated with a lower likelihood of earnings management.
显示于类别:	[全球商務學位學程] 博碩士論文

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