A Study of Earnings Management and Stock Return of Initial Public Offerings
碩士 === 長庚大學 === 工商管理學系 === 101 === The study is to examine whether initial public offering firms have management of earnings or not and if earnings management can be a factor to explain their long-run underperformance. The study used discretionary current accruals to measure the level of earnin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
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2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/09383290502334560180 |