Auditor Industrial Specialization and Seasoned Equity Offering Firms’ Earnings Disclosure
碩士 === 朝陽科技大學 === 會計所 === 94 === Earnings management remains a popular topic of debate and discussion among investor, regulator, and the public. Prior studies suggest that abnormal accounting accruals are unusually high around seasoned equity offers (SEO) and document that higher quality auditor did...
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| Format: | Others |
| Language: | zh-TW |
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2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/34673409373273830875 |