Overvalued Equity and Earnings Management
碩士 === 國立臺北大學 === 會計學系 === 95 === This paper provides evidence consistent with the overvaluation hypothesis (Jensen 2004). Under the overvaluation hypothesis, overvaluation equity provides a strong incentive for managers to present higher earnings that maintain the overvaluation. We categorize firms...
| 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/63217451989017659897 |