The Relationship Between Earnings Management and the Performance of Seasoned Equity Offerings

碩士 === 國立臺灣大學 === 會計學研究所 === 88 === The main purpose of this study is to examine whether firms listed in Taiwan Stock Exchange manipulate earnings through discretionary accruals before conducting seasoned equity offering, and the relationship between the pre-issue discretionary accruals and the post...

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Bibliographic Details
Main Authors: Chen,Hsin-Yi, 陳心怡
Other Authors: Wang, Taychang, Ph.D.
Format: Others
Language:zh-TW
Published: 2000
Online Access:http://ndltd.ncl.edu.tw/handle/78373815918612873401