Title: Analysis of the Impact of Listed Company Information Disclosure on Earnings Manipulation and Corporate Governance
Abstract: evaluative result of the disclosure with the Information of Listed Companies and OTC-Listed Companieswhich is announced by SFI of Taiwan is analyzed. The purpose is to evaluate whether the information disclosure and evaluation system has a phenomenon of earning manipulation and to investigate the relationship between evaluation results of information disclosure and corporate governance. The empirical results showed that evaluation results of information disclosure and ratio of the stock ownership of directors had a significant negative correlation. The evaluation results of information disclosure and the pledged shares of directors were significantly and positively correlated. The information disclosure and investment return showed a significant negative correlation.
Publication Year: 2014
Publication Date: 2014-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot