How Governance and Firm Internationalization Affect Accrual Quality
2021
This study investigates the impact of country, corporate-level governance; and firm internationalization on the accrual quality of 120 firms listed in Pakistan, Japan, Hong Kong and India. The findings of the robust panel-corrected standard error estimator show that firm internationalization positively influences accrual quality. At the same time, country-level governance affects the business environment, like taxes, laws and regulatory settings, business-friendly and unfriendly environment. Corporate governance is insignificant to accrual quality. We also found that the capable board of directors and frequent meetings of board members signal the multinationals companies to go for internationalization.
Keywords:
- Correction
- Source
- Cite
- Save
- Machine Reading By IdeaReader
0
References
0
Citations
NaN
KQI