Earnings Management Around Insider Trading: Discretionary Accruals and Asset Sales
碩士 === 淡江大學 === 會計學系碩士班 === 94 === Abstract: On the premise of insider self-interest, this research examines the hypothesis that insiders manage the earnings by discretionary accruals (DA) and asset sales (AS) around insider trading. Our empirical results indicate that the average DA and AS in pre-s...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/70109399975856576043 |