Stock Repurchases as an Earnings Management Device

碩士 === 輔仁大學 === 會計學系碩士班 === 93 === The main objective of this study is to investigate the role of earnings per share management in the decision to repurchase shares. This study identifies the conditions under which repurchases increase EPS and document the frequency of EPS increasing and EPS decreas...

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Bibliographic Details
Main Authors: Chi-Yang Chen, 陳啟洋
Other Authors: Min-Jeng Shiue
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/67074556204882987548