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題名:審計品質、賠款準備金管理、現金持有與公司治理之關係
作者:黃燕玉
作者(外文):Yen-yu Huang
校院名稱:逢甲大學
系所名稱:商學研究所
指導教授:賴志仁
言午文彥
學位類別:博士
出版日期:2011
主題關鍵詞:現金持有賠款準備金管理審計品質公司治理Reserve ManagementAudit QualityCash HoldingsCorporate Governance
原始連結:連回原系統網址new window
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This dissertation consists of three essays. Our first essay examines the relation between lead auditor tenure and financial misstatements. The second essay studies the relation between reserve management and a set of audit committee characteristics of U.S. stock property-liability insurers. The third essay investigates the impact of board and finance committee characteristics on insurers’ cash holdings using a sample of 1,809 U.S. stock property-liability insurer-year observations.
MANUSCRIPT 1
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