The earnings management behavior comparison between spin-off and equity carve out companies
碩士 === 國立成功大學 === 會計學系 === 102 === This paper examines the difference in earnings management behavior between corporate spinoffs and equity carve-outs. We argue that these two kinds of firms with higher levels of information asymmetry and cash constraints will be more likely to engage in earnings ma...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gpbt38 |