International diversification and conference calls

Chen Lung Chin, Yu-Ju Chen, Jia Wen Liang

Research output: Contribution to journalArticle

Abstract

This paper explores the impact of international diversification on the decision to hold conference calls. In addition, we examine the mitigating roles of legal environment and agency problems in holding conference calls. Using a sample drawn from Taiwan, we find that greater corporate internationalization (INT) is associated with a higher likelihood of holding conference calls. We also find that firms are more likely to conduct conference calls when companies invest in a higher proportion of common law countries. We also find that the positive association between the likelihood of holding conference calls and corporate INT is less pronounced when the control divergence of controlling owners increases.

Original languageEnglish
Pages (from-to)297-314
Number of pages18
JournalAsia-Pacific Journal of Accounting and Economics
Volume20
Issue number3
DOIs
Publication statusPublished - 2013 Sep 1

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Conference calls
International diversification
Internationalization
Divergence
Common law
Proportion
Legal environment
Taiwan
Agency problems
Owners

All Science Journal Classification (ASJC) codes

  • Accounting
  • Finance
  • Economics and Econometrics

Cite this

Chin, Chen Lung ; Chen, Yu-Ju ; Liang, Jia Wen. / International diversification and conference calls. In: Asia-Pacific Journal of Accounting and Economics. 2013 ; Vol. 20, No. 3. pp. 297-314.
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International diversification and conference calls. / Chin, Chen Lung; Chen, Yu-Ju; Liang, Jia Wen.

In: Asia-Pacific Journal of Accounting and Economics, Vol. 20, No. 3, 01.09.2013, p. 297-314.

Research output: Contribution to journalArticle

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