| ชื่อเรื่อง | : | Effects of takeover protection on earnings overstatements : evidence from restating firms |
| นักวิจัย | : | Zhao, Yijiang. , Kung, Chen H. , Yao, Lee. |
| คำค้น | : | Earnings management. , Pure basic research. , 919999 Economic Framework not elsewhere classified. , 150103 Financial Accounting. , Financial statements. , Consolidation and merger of corporations. , Takeover protection -- Staggered boards -- Financial statement restatements -- Earning overstatements |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2552 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/58230 |
| ที่มา | : | Zhao, Y, Kung, C & Yao, L 2009, 'Takeover protection and earnings manipulation: evidence from restating firms', Review of Quantitative Finance and Accounting, vol. 33, no. 4, pp. 347-369, http://dx.doi.org/10.1007/s11156-009-0128-9 |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | Review of quantitative finance and accounting. Netherlands : Springer, 2009. Vol. 33, no. 4 (2009), p. 347-369 23 pages Refereed 0924-865X 1573-7179 (online) , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository. |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | A staggered board can substantially protect a firm’s incumbents from takeover in either a hostile acquisition or a proxy contest. We use the existence of a staggered board as enhanced takeover protection and examine the association between staggered boards and earnings manipulation. Following a rigorous procedure to identify a sample of restating firms that overstated earnings, manually collecting data on several governance characteristics and using a matched-pairs methodology, we find that firms with staggered boards are less likely to overstate earnings. One potential interpretation of our results is that staggered boards lessen takeover threats and thus mitigate managers’ pressure to overstate earnings. |
| บรรณานุกรม | : |
Zhao, Yijiang. , Kung, Chen H. , Yao, Lee. . (2552). Effects of takeover protection on earnings overstatements : evidence from restating firms.
กรุงเทพมหานคร : Central Queensland University, Australia. Zhao, Yijiang. , Kung, Chen H. , Yao, Lee. . 2552. "Effects of takeover protection on earnings overstatements : evidence from restating firms".
กรุงเทพมหานคร : Central Queensland University, Australia. Zhao, Yijiang. , Kung, Chen H. , Yao, Lee. . "Effects of takeover protection on earnings overstatements : evidence from restating firms."
กรุงเทพมหานคร : Central Queensland University, Australia, 2552. Print. Zhao, Yijiang. , Kung, Chen H. , Yao, Lee. . Effects of takeover protection on earnings overstatements : evidence from restating firms. กรุงเทพมหานคร : Central Queensland University, Australia; 2552.
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