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Corporate governance and contingency theory : a structural equation modeling approach and accounting risk implications

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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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Series Title

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Call Number

338.09

Publisher

Cham : Springer., 2015

Collation

xxi, 168 pages

Language

English

ISBN/ISSN

9783319109961

Classification

338.09

Content Type

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Media Type

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Carrier Type

online resource

Edition

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Subject(s)

Business & Economics

Specific Detail Info

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Statement of Responsibility

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Other Information

Cataloger

Kurnadi

Source

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