IPO審查階段的公司盈餘管理初探：以中國大陸之國營企業及民營企業之比較為例

IPO審查階段的公司盈餘管理初探：以中國大陸之國營企業及民營企業之比較為例

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This study investigates an appropriate accrual-based model in detecting earnings management (EM) of Chinese firms undergoing initial public offering (IPO) process. The mainstream literatures show that state-owned enterprise (SOE) has involved with less earnings management (EM) than non-state-owned e...

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Bibliographic Details
Main Author: Takashi Miura
Language:英文
Published: 國立政治大學
Subjects:
Earnings management
State-owned enterprise
Non-state-owned enterprise
IPO market
Property plant and equipment
Long –term debt
Account receivable
Online Access:http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0103258042%22.

Internet

http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0103258042%22.

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