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| Autor: | Hui-ting Chuang, 莊惠婷 |
|---|---|
| Rok vydání: | 2009 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 97 This paper provides a comprehensive analysis about fraud firms in Taiwan and empirically investigates the relation between corporate governance and fraud occurrence in building, foodstuff, technology, iron and steel, and all industries, then investigates conditions of fraud firms. This paper chooses 65 fraud firms and 65 no-fraud firms from 1999 to 2007. Empirical results show that (1) fraud firms have more percentage of outside board members than no-fraud firms in building, technology, iron and steel, and all industry, (2) fraud firms have more percentage of the board of mortgage than no-fraud firms, (3) fraud firms have more board chairman changes in all industry, but the percentage of board chairman change does not significantly affect the likelihood of fraud in building, foodstuff, technology, iron and steel industries, (4)the percentage of board chairman being CEO does not significantly affect the likelihood of fraud, (5)fraud firms have higher separation of ownership and control than no-fraud firms in iron and steel industry, but no-fraud firms have higher separation of ownership and control than fraud firms in technology industry. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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