Corporate Governance and Contingency Theory: A Structural Equation Modeling Approach and Accounting Risk Implications - Couverture souple

Ghofar, Abdul; Islam, Sardar M. N.

Couverture souple

ISBN 10 : 3319380508 ISBN 13 : 9783319380506

Editeur : Springer, 2016

Synopsis

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.

A propos du livre

À propos de l'auteur

Dr. Abdul Ghofar is a lecturer at Brawijaya University, Indonesia. He graduated from DBA program at Victoria University and Master of Accounting, Melbourne University, Australia. He is the member of the certification board of CPA Indonesia.

Professor Sardar M. N. Islam undertakes research, teaching, or doctorate supervision work in a wide range of disciplines in applied management science, accounting, economics, finance, business, and law. In his research, he has undertaken rigorous scientific studies of popular and emerging issues in business and law disciplines. He has published a large number of articles and 21 books in the above areas. Each of these books makes significant scientific contributions to the literature and most of them are published by prestigious publishers in their highly regarded book series.

À propos de la quatrième de couverture

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.

Détails de l'édition

• Éditeur: Springer
• Date d'édition: 2016
• Langue: anglais
• ISBN 10: 3319380508
• ISBN 13: 9783319380506
• Reliure: Broché
• Nombre de pages: 168
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Allemagne