Earnings management of seasoned equity offerings: discretionary accruals and discretionary non-operating income.
碩士 === 淡江大學 === 會計學系碩士班 === 94 === This study investigates the earnings management (EM) around seasoned equity offerings (SEO) by examining discretionary accruals and discretionary non-operating income. The paired t-test results show that both discretionary accruals and discretionary non-operating i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/71760763544644600550 |