Corporate Governance, Underwriting Procedures, and Earning Management- The Case of Taiwanese SEOs.
碩士 === 輔仁大學 === 管理學研究所 === 94 === This paper is to investigate the issue of whether the underwriting procedures of seasoned equity offerings affect firm’s earnings management. Using the discretionary account serving the proxy we find that the two underwriting procedures yield different patterns of e...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/59371569131886139016 |