Earnings Management and the Post-Issue Underperformance of Global Depositary Receipt Offerings
碩士 === 國立交通大學 === 財務金融研究所 === 93 === A procedure is Issuers of depositary receipts offerings (DRs) can report earnings in excess of cash flows by taking positive accruals. Therefore, I investigate whether earnings management around the time of the offering can explain a portion of the post-issue und...
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| Format: | Others |
| Language: | en_US |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52640110281609632050 |