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RESEARCH PAPER
Effects of Corporate Governance on Accounting Education and Enterprise Value in High-Tech Industry
Wei Jiang 1
,
 
Xiaoming Zhang 1
 
 
 
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School of Economics and Management, Northwest University, Xi’an, CHINA
 
 
Online publication date: 2017-12-11
 
 
Publication date: 2017-12-11
 
 
EURASIA J. Math., Sci Tech. Ed 2018;14(3):915-922
DOI: https://doi.org/10.12973/ejmste/81142
 
 
Article (PDF)
References (31)
 
KEYWORDS
high-tech industries
corporate governance
accounting education
enterprise value
 
ABSTRACT
Corporate governance, an important study on enterprise operation and management, aims to have an enterprise effectively supervise organizational activity and operation through favorable management and supervision systems or mechanisms. When a company presents sound corporate governance, the managers would maximize corporate value and shareholders’ equity to enhance the business performance and corporate value. Listed high-tech industries in Shanghai are sampled for this study. The data are acquired from China Economic and Financial Research Database. The research results conclude 1.significantly positive correlations between corporate governance and Accounting Education, 2.remarkably positive correlations between Accounting Education and enterprise value, 3.notably positive correlations between corporate governance and enterprise value, and 4.mediation effects of Accounting Education between corporate governance and enterprise value. The results could provide reference for managers in domestic high-tech industries making investment decisions and governmental authorities formulating relevant regulations. Good match with corporate governance allows a company thoroughly developing the benefit of capital expenditure to further create higher corporate value.
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