The Moderating Effect of Core Agent on the Board Function and Accounting Conservation

碩士 === 靜宜大學 === 會計學系 === 105 === This study examines the moderating effect of core agent on the board function and accounting conservation. This article establishes a single comprehensive index for the board function. The result shows that the demand for accounting conservation is reduced when the b...

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Bibliographic Details
Main Authors: HSIAO, CHIA-HIS, 蕭家璽
Other Authors: LOU, YUNG-I
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/y75kc9
Description
Summary:碩士 === 靜宜大學 === 會計學系 === 105 === This study examines the moderating effect of core agent on the board function and accounting conservation. This article establishes a single comprehensive index for the board function. The result shows that the demand for accounting conservation is reduced when the board functions well. Family business will be due to the benefits of more than the lack of robustness of the loss, so the demand for accounting conservation reduced.