The Convertible Bonds Financing and Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This thesis examines whether the issuance of convertible bonds (CB) results in accruals earnings management during the year of redemption and maturity, as well as prior to the year of issuance, using a sample selected from Taiwan listed and OTC firms which had issu...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/16889995530310824959 |