Add to ORKG[[abstract]]The primary objective of this study is to investigate the impact of corporate internationalization on earnings management. We also explore the mitigating roles of corporate governance and a firm’s choice of a higher proportion of common law countries on earnings management. Using a sample drawn from Taiwan, we find that greater corporate internationalization is associated with a higher level of earnings management. Also, we hypothesize and find that companies can reduce the negative effects of internationalization on earnings management by enhancing their corporate governance or investing in a higher proportion of common law countries where there is a better investor legal protection environment and higher information transparen...
Weak corporate governance has long been regarded as a major impediment for Chinese state owned enter...
During the past five years, fourteen financial holding companies have been founded by stock for stoc...
The rapid international expansion of firms from emerging economies has caught media attention worldw...
[[abstract]]The primary objective of this study is to investigate the impact of corporate internatio...
[[abstract]]A firm's international diversification is one potentially important strategy to follow i...
In this article, we examine the impact of board internationalization on real earnings management. Us...
ABSTRACT The objectives of the research are to find out empirical evidence of the effect of legal ...
This study applies Benford’s law to examine the earnings of companies publicly listed in Taiwan from...
The occurrence of Asian Financial Crisis and successive scandals highlight the importance of corpora...
Theoretical analysis shows that there are many differences between internationalization and diversif...
We investigate how earnings management is associated with corporate social responsibility (CSR) and ...
Manuscript Type: Empirical Research Question/Issue: We examine the incentive and entrenchment effec...
International audienceUsing a large sample of multinational corporations (MNCs), we examine the loca...
[[abstract]]The valuation of accounting earnings is related to the level of earnings management used...
Guo, Huang, Zhang, and Zhou (2015) examine whether foreign investors encourage or limit real earning...
Weak corporate governance has long been regarded as a major impediment for Chinese state owned enter...
During the past five years, fourteen financial holding companies have been founded by stock for stoc...
The rapid international expansion of firms from emerging economies has caught media attention worldw...
[[abstract]]The primary objective of this study is to investigate the impact of corporate internatio...
[[abstract]]A firm's international diversification is one potentially important strategy to follow i...
In this article, we examine the impact of board internationalization on real earnings management. Us...
ABSTRACT The objectives of the research are to find out empirical evidence of the effect of legal ...
This study applies Benford’s law to examine the earnings of companies publicly listed in Taiwan from...
The occurrence of Asian Financial Crisis and successive scandals highlight the importance of corpora...
Theoretical analysis shows that there are many differences between internationalization and diversif...
We investigate how earnings management is associated with corporate social responsibility (CSR) and ...
Manuscript Type: Empirical Research Question/Issue: We examine the incentive and entrenchment effec...
International audienceUsing a large sample of multinational corporations (MNCs), we examine the loca...
[[abstract]]The valuation of accounting earnings is related to the level of earnings management used...
Guo, Huang, Zhang, and Zhou (2015) examine whether foreign investors encourage or limit real earning...
Weak corporate governance has long been regarded as a major impediment for Chinese state owned enter...
During the past five years, fourteen financial holding companies have been founded by stock for stoc...
The rapid international expansion of firms from emerging economies has caught media attention worldw...