The Feature on Conference Call：First-listing Companies versus Domestic Companies
| Autor: | CHENG, PO-JEN, 鄭博仁 |
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| Rok vydání: | 2017 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 105 This study compare the feature of the first listing foreign companies in Taiwan and the listed companies in the conference call. It could serve investors to know how the mangers of these companies interact with their information user, and their difference in expression of corporate finance and non-financial information tendencies during conference call. The empirical results found that foreign enterprises are willing to convene conference calls, intending to communicate with the investors, and providing the information. This study also found out foreign enterprises are more conservative to describe its financial performance and their future than domestic enterprises. The empirical results did not be in line with bonding theory to examine whether the governance mechanism effect enterprises’ willing to held conference calls. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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