A Study of the Earnings Management of OTC Listed Companies and Their Operating Performance
碩士 === 銘傳大學 === 財務金融學系碩士在職專班 === 91 === The purpose of this study is to explore whether or not discretionary accruals in OTC listed companies has increased significantly before initial public offerings（IPO）,which indicates the existence of the behavior of earnings management. We also analyze the sto...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/69036702692373332101 |