Earnings Management and Agency Costs - Evidence from the Value of Cash Holdings
碩士 === 國立成功大學 === 財務金融研究所 === 97 === In this paper, we examine whether earnings management is exploited to facilitate the consumption of private control benefits. We investigate the impact of earnings management on the value of cash holdings. Based on agency theories, insiders are inclined to depriv...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/34247839825609122080 |