The Examination of Initial Public Offering Firm’s Earnings Quality and Subsequent Stock Returns
碩士 === 朝陽科技大學 === 會計所 === 95 === The present study examines the possible aggressive earnings reporting of initial public offerings (IPO) during 1996 ~ 2004. Although managers may have incentive to manipulate offering price by way of aggressive earnings reporting, Gul et al. (2003) argues that both...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93411674641007541458 |