Earnings Management among China SPOs
博士 === 國立臺灣大學 === 會計學研究所 === 95 === This study investigates potentials of earnings management among SPOs (secondary public offerings, hereafter SPOs) in China. Due to regulatory constraints, listed companies in China are practically unable to raise capital through debts financing or bonds issuing....
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/82708721083146855644 |