The relationship among earnings management, managerial overoptimism and IPO valuation

碩士 === 輔仁大學 === 管理學研究所 === 97 === This research is on aspect of issuers of initial public offerings to discuss why initial return is significantly positive. Previous studies show that offer price and initial price are two possible dimensions to cause it. Issuers have incentives to overprice by earni...

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Bibliographic Details
Main Authors: Hsin-Yu Lin, 林芯伃
Other Authors: Pei-Gi Shu
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/18136745418270316284