Do Managers Use Related Party Transactions for Earnings Management or Operating Efficiency?Evidence from Pre- and Post-IPOs
碩士 === 東海大學 === 會計學系 === 104 === This paper investigates the relation of related party transactions (RPTs) with earnings management and operating efficiency between pre- and post-IPO. Most of research has found that RPTs having a significant correlation with earnings management. But some research in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/s75ygb |