Effects of Director and Officer Liability Insurance Coverage on Information Disclosure Quality and Corporate Fraud

被引：8

作者：

Liou, Cheng-Hwai ^{[1
]}

Liu, Jo-Lan ^{[1
]}

Jian, Pu-Ming ^{[2
]}

Tsai, Ching-Chieh ^{[1
]}

机构：

[1] Natl Taichung Univ Sci & Technol, Dept Accounting Informat, 129,Sec 3,Sanmin Rd, Taichung 40401, Taiwan

[2] BDO Taiwan Union & Co, Dept Auditing & Taxat, Taipei, Taiwan

来源：

EMERGING MARKETS FINANCE AND TRADE | 2017年 / 53卷 / 04期

关键词：

corporate fraud; directors and officers insurance coverage; duality; information disclosure quality; MANAGERIAL LEGAL LIABILITY; GOVERNANCE; EQUITY; BOARD; PERFORMANCE; INCENTIVES; OWNERSHIP; TAIWAN; CHINA;

D O I：

10.1080/1540496X.2016.1141647

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We empirically test the monitoring role of director and officer (D&O) insurance coverage by investigating the association between D&O insurance coverage and the information disclosure quality and incidence of corporate fraud for firms listed in Taiwan. The empirical evidence reveals that a firm may raise the quality of information disclosure by purchasing D&O insurance. However, the empirical results do not support the monitoring effect of D&O insurance coverage on corporate fraud.

引用

页码：806 / 818

页数：13

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