A Study on the Relationship between Capital Reduction, Firm’s Performance, and Earnings Management

碩士 === 靜宜大學 === 會計學系研究所 === 97 === After 2000, the cases of capital reduction were 10 times than the past decade. Unlike reduction for recovering losses, many companies handle the cash reduction of capital by promoting the shareholder’s equity, the earnings per share and return on investment for rea...

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Bibliographic Details
Main Authors: Jing-Shiang Shiu, 許景翔
Other Authors: Shaio-Yan Huang
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/m662wc