財務報表重編三項議題:長期股票績效、內部人交易與盈餘管理
博士 === 國立政治大學 === 會計研究所 === 94 === This dissertation examines three different aspects of downward earnings restatements in three essays: (1) the long-run stock performance of restatement firms following the announcements of restatements; (2) insider trading activities of earnings restatement firms;...
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Format: | Others |
Language: | en_US |
Online Access: | http://ndltd.ncl.edu.tw/handle/34146669225228905756 |