Earnings Management by Acquiring Firms before Merger
碩士 === 靜宜大學 === 會計學系研究所 === 90 === This study investigated whether acquiring firms prior to a merger attempt to manipulate accounting profits upward in order to reduce the cost of buying the target. Account payable differences, account receivable differences and differences of other revenues and e...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/49457969206017743306 |