Corporate Governance and Contingency Theory

A Structural Equation Modeling Approach and Accounting Risk Implications
Buch | Hardcover
XXI, 168 Seiten
2014 | 2015
Springer International Publishing (Verlag)
978-3-319-10995-4 (ISBN)

Lese- und Medienproben

Corporate Governance and Contingency Theory - Abdul Ghofar, Sardar M.N. Islam
53,49 inkl. MwSt
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.

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.

Introduction.- Literature Review.- Conceptual Framework and Hypotheses Development.- Research Method.- Results.- Discussion and Implications.- Summary, Limitations and Conclusions.

Erscheint lt. Verlag 3.12.2014
Reihe/Serie Contributions to Management Science
Zusatzinfo XXI, 168 p. 17 illus.
Verlagsort Cham
Sprache englisch
Maße 155 x 235 mm
Gewicht 456 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Planung / Organisation
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
Schlagworte Business Strategy • Contingency Theory • Corporate Governance • Earnings Quality • Performance Management • Structural Equation Modeling
ISBN-10 3-319-10995-2 / 3319109952
ISBN-13 978-3-319-10995-4 / 9783319109954
Zustand Neuware
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