The Multiple Private Information Signals and the Valuation of Initial Public Offerings
碩士 === 朝陽科技大學 === 會計所 === 96 === Inspired by the studies of Leland & Pyle (1977) and Li & McConomy (2004), this study examines whether IPO firms use discretionary accruals, earnings forecast, and ownership retention to signal their stock value and how the two signals, i.e. discretionary accr...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/46112706989704734428 |