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Essays on Internal Control Deficienc...

Yomchinda, Nontawan,

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Essays on Internal Control Deficiency and Firm's Diversification /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Essays on Internal Control Deficiency and Firm's Diversification // Nontawan Yomchinda.
作者:	Yomchinda, Nontawan,
面頁冊數:	1 electronic resource (116 pages)
附註:	Source: Dissertations Abstracts International, Volume: 74-04, Section: A.
Contained By:	Dissertations Abstracts International74-04A.
標題:	Essays. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3540097
ISBN:	9781267646996

Essays on Internal Control Deficiency and Firm's Diversification /
Yomchinda, Nontawan,

Essays on Internal Control Deficiency and Firm's Diversification /Nontawan Yomchinda. - 1 electronic resource (116 pages)

Source: Dissertations Abstracts International, Volume: 74-04, Section: A.

Previous studies on internal control deficiencies found relationships between firm diversification and internal control weakness. This study investigates the associations between a firm's diversification and the effectiveness of internal control. This study is comprised of two parts. The first part confirms the relationship between diversification and internal control as well as further investigates whether global and industrial diversification signals risk of internal control weakness resulting from agency problems and information asymmetry. It is hypothesized that diversification associates with a higher probability of internal control deficiency and vice versa. The result indicates that such probability actually associates only with industrial diversification and not global diversification. In the second part, the relationship between a firm's diversification and the effectiveness of internal control is investigated by adding another variable which proxies for earnings management. These results suggest that earnings management, as measured by a firm's accruals quality, together with diversification, could alter the effectiveness of internal control. The findings obtained from both parts of this study provide empirical evidence that the risk of internal control deficiency increases with the risks of the agency problems and information asymmetry.

English

ISBN: 9781267646996Subjects--Topical Terms:

642973
Essays.
Subjects--Index Terms:

Accruals

Essays on Internal Control Deficiency and Firm's Diversification /
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035 $a AAI3540097
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100 1 $a Yomchinda, Nontawan, $e author. $3 3826847
245 1 0 $a Essays on Internal Control Deficiency and Firm's Diversification / $c Nontawan Yomchinda.
264 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2012
300 $a 1 electronic resource (116 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertations Abstracts International, Volume: 74-04, Section: A.
500 $a Publisher info.: Dissertation/Thesis.
500 $a Advisors: Sen, Pradyot K. Committee members: Guo, Hui; Yu, Yan.
502 $b Ph.D. $c University of Cincinnati $d 2012.
520 $a Previous studies on internal control deficiencies found relationships between firm diversification and internal control weakness. This study investigates the associations between a firm's diversification and the effectiveness of internal control. This study is comprised of two parts. The first part confirms the relationship between diversification and internal control as well as further investigates whether global and industrial diversification signals risk of internal control weakness resulting from agency problems and information asymmetry. It is hypothesized that diversification associates with a higher probability of internal control deficiency and vice versa. The result indicates that such probability actually associates only with industrial diversification and not global diversification. In the second part, the relationship between a firm's diversification and the effectiveness of internal control is investigated by adding another variable which proxies for earnings management. These results suggest that earnings management, as measured by a firm's accruals quality, together with diversification, could alter the effectiveness of internal control. The findings obtained from both parts of this study provide empirical evidence that the risk of internal control deficiency increases with the risks of the agency problems and information asymmetry.
546 $a English
590 $a School code: 0045
650 4 $a Essays. $3 642973
650 4 $a Studies. $3 3433795
650 4 $a Research. $3 531893
650 4 $a Efficiency. $3 753744
650 4 $a Hypotheses. $3 3560118
650 4 $a Variables. $3 3548259
650 4 $a Design. $3 518875
650 4 $a Entropy. $3 546219
650 4 $a Research design. $3 3695179
650 4 $a Regression analysis. $3 529831
653 $a Accruals
653 $a Diversification
653 $a Information asymmetry
653 $a Internal controls
653 $a SOX
690 $a 0272
690 $a 0389
710 2 $a University of Cincinnati. $b Business Administration. $e degree granting institution. $3 3826848
720 1 $a Sen, Pradyot K. $e degree supervisor.
773 0 $t Dissertations Abstracts International $g 74-04A.
790 $a 0045
791 $a Ph.D.
792 $a 2012
856 4 0 $u https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3540097