Earnings Management, Operating Performance and Corporate Governance Characteristics of Seasoned Equity Offerings
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === This paper examines whether pre-issue discretionary accruals predict post-issue earnings performance. We find evidence suggesting that offering firms borrow future income to manage earnings in pre-issue years and consequently earnings decrease in post-issue year...
| 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/63109241825842530888 |