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碩士 === 國立中正大學 === 財務金融所 === 94 === Abstract This paper examines whether pre-issue discretionary current accruals predict post-issue earnings performance and the incidence of earnings management around SEOs depends on corporate governance structure. Our results show that SEOs firms borrow future inco...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26023928737929352270 |