Corporate governance and contingency theory : a structural equation modeling approach and accounting risk implications Abdul Ghofar, Sardar M.N. Islam

Author

• Ghofar, Abdul

Additional Author(s)

• Islam, Sardar M.N.

Publisher

London: Springer International Publishing, 2015

Language

English

ISBN

9783319109954

Series

Subject(s)

• BUSINESS AND ECONOMICS
• CORPORATE GOVERNANCE
• RISK MANAGEMENT

Notes

. Bibliography: p.153-164. Index: p.165-168

Abstract

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.

Physical Dimension

Number of Page(s)

xxi, 168 p.

Dimension

24 cm.

Other Desc.

ill.

Summary / Review / Table of Content

Introduction
Ghofar, Abdul (et al.)
Pages 1-10

Literature Review
Ghofar, Abdul (et al.)
Pages 11-40

Conceptual Framework and Hypotheses Development
Ghofar, Abdul (et al.)
Pages 41-52

Research Method
Ghofar, Abdul (et al.)
Pages 53-76

Results
Ghofar, Abdul (et al.)
Pages 77-123

Discussion and Implications
Ghofar, Abdul (et al.)
Pages 125-142

Summary, Limitations and Conclusions
Ghofar, Abdul (et al.)
Pages 143-152

Exemplar(s)

#	Accession No.	Call Number	Location	Status
1.	01255/17	658.4 Gho C	Library - 7th Floor	Available