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• W2151296306 abstract "This paper examines the relation between the regulatory threshold on mandatory disclosure of financial forecasts and the detachment of control rights from the cash flow rights of controlling shareholders. Using data for 2,628 forecasts issued by Taiwanese listed corporations, where the ownership structure is analogous to that of most East Asian countries, we find that the firms’ initial earnings forecasts tend to violate the regulatory threshold in the presence of the greater control divergence of controlling owners. Also, we find that firms with serious agency problems embedded in the ownership structures tend to manage forecast errors (FE) (for example, revising the forecasts and/or adjusting actual earnings) so as to meet the regulatory threshold as the end of the fiscal year approaches. Thus, our empirical evidence is consistent with the notion that weaker corporate governance is related to poor financial disclosure quality. A policy implication of these findings is that policymakers should take the ownership structure and financial practices into account before establishing a comprehensive set of rules and regulations for financial reporting. Key words: Mandatory financial forecasts, regulatory threshold, control divergence, ownership, control. INTRODUCTION In recent years, there has been a dramatic proliferation of research concerned with the quality of earnings disclo-sure (Ajinkya et al., 2005; Chin et al., 2007; Karamanou and Vafeas 2005). In East Asian nations, including Taiwan, information credibility and levels of disclosure are relatively lower than some Western countries (for example, U.S. and U.K.). In 1991, Taiwan’s regulators" @default.
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• W2151296306 date "2012-01-11" @default.
• W2151296306 modified "2023-09-27" @default.
• W2151296306 title "Regulation, forecast errors and corporate governance: Evidence from Taiwan" @default.
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• W2151296306 doi "https://doi.org/10.5897/ajbm10.1220" @default.
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