文化大學機構典藏 CCUR:Item 987654321/41816
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    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/41816


    题名: Relationship among Market Value Added, Cash Value Added, and Corporate Governance: A Case of Taiwan during 2011-2012
    作者: Wang, MC (Wang, Mao-Chang)
    贡献者: 會計學系
    关键词: PERFORMANCE
    COMPENSATION
    OWNERSHIP
    日期: 2018-11
    上传时间: 2019-01-16 12:26:18 (UTC+8)
    摘要: Traditional accounting-based performance measurement systems often fail to account for changes in firms' economic substances. Scholars have argued that market value added and cash value added methods are better value-based performance measurement systems that accurately reflect economic substance. This article examines the relationship among market value added, cash value added, and corporate governance for Taiwanese-listed firms. The results show cash value added to have a positive relationship to the market value added. The corporate governance variables have a positive or negative moderation effect on the relationship between cash value added and market value added systems. The moderation effect of the corporate governance variables on the market value added differs from cash value added.
    显示于类别:[會計學系暨研究所 ] 期刊論文

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