Corporate governance and contingency theory : a structural equation modeling approach and accounting risk implications
Author(s)
Bibliographic Information
Corporate governance and contingency theory : a structural equation modeling approach and accounting risk implications
(Contributions to management science)
Springer International, c2015
Available at 7 libraries
  Aomori
  Iwate
  Miyagi
  Akita
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  Tochigi
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  Toyama
  Ishikawa
  Fukui
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  Kyoto
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  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
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  Tokushima
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  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
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  United Kingdom
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Note
Includes bibliographical references (p. 153-163) and index
Description and Table of Contents
Description
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
Introduction.- Literature Review.- Conceptual Framework and Hypotheses Development.- Research Method.- Results.- Discussion and Implications.- Summary, Limitations and Conclusions.
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