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National Chung Hsing University Institutional Repository - NCHUIR > 管理學院 > 會計學系所 > 依資料類型分類 > 期刊論文 >  Effects of governance on investment decisions and perceptions of reporting credibility: Investment experience of Taiwanese individual investors

Please use this identifier to cite or link to this item: http://nchuir.lib.nchu.edu.tw/handle/309270000/125864

標題: Effects of governance on investment decisions and perceptions of reporting credibility: Investment experience of Taiwanese individual investors
作者: Chang, Ruey-Dang;Wei, Jo-Ting
Contributors: 國立中興大學會計學系
National Chung Hsing University,Department of Accounting
Miao-zhen Luo
關鍵字: Governance;Performance;Individual investors;Investment experience;Behavioral finance;Taiwan
日期: 2011
Issue Date: 2012-10-19 10:56:17 (UTC+8)
Publisher: Springer Science+Business Media, LLC
摘要: This paper examines the effects of governance strength on individual investors' investment decisions and their perceptions of the credibility of financial reporting by Taiwanese companies. It also examines whether the investment experience of individual investors influences their perceptions and decisions. Our experimental results show that governance strength enhances the price that individual investors are willing to pay for stocks, along with the perceived credibility of firm reporting. Furthermore, the associations are moderated by the investment experience of individual investors, suggesting that more-experienced individual investors are better able to incorporate governance strength into their judgment than less-experienced individual investors. Additionally, investment experience is positively related to the emphasis that individual investors give to corporate governance information in making investment decisions.
Relation: Asia Pacific Journal of Management, Volume 28, Page(s) 139-155.
Appears in Collections:[依資料類型分類] 期刊論文

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