Overview
- Presents new insights on corporate governance using structural equation modeling (SEM)
- Adds a unique approach to corporate governance research methods
- In-depth analysis of corporate governance and contingency theory
Part of the book series: Contributions to Management Science (MANAGEMENT SC.)
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Table of contents (7 chapters)
Keywords
About this book
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.
Authors and Affiliations
About the authors
Dr. Abdul Ghofar is a lecturer at Brawijaya University, Indonesia. He graduated from DBA program at Victoria University and Master of Accounting, Melbourne University, Australia. He is the member of the certification board of CPA Indonesia.
Professor Sardar M. N. Islam undertakes research, teaching, or doctorate supervision work in a wide range of disciplines in applied management science, accounting, economics, finance, business, and law. In his research, he has undertaken rigorous scientific studies of popular and emerging issues in business and law disciplines. He has published a large number of articles and 21 books in the above areas. Each of these books makes significant scientific contributions to the literature and most of them are published by prestigious publishers in their highly regarded book series.
Bibliographic Information
Book Title: Corporate Governance and Contingency Theory
Book Subtitle: A Structural Equation Modeling Approach and Accounting Risk Implications
Authors: Abdul Ghofar, Sardar M.N. Islam
Series Title: Contributions to Management Science
DOI: https://doi.org/10.1007/978-3-319-10996-1
Publisher: Springer Cham
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer International Publishing Switzerland 2015
Hardcover ISBN: 978-3-319-10995-4Published: 03 December 2014
Softcover ISBN: 978-3-319-38050-6Published: 10 September 2016
eBook ISBN: 978-3-319-10996-1Published: 19 November 2014
Series ISSN: 1431-1941
Series E-ISSN: 2197-716X
Edition Number: 1
Number of Pages: XXI, 168
Number of Illustrations: 17 b/w illustrations
Topics: Accounting/Auditing, Organization, Business Ethics