The Influence of Insider Selling on Research and Development Expenditure: Evidence from Taiwan’s IPO Company
碩士 === 國立彰化師範大學 === 會計學系 === 98 === Current literature indicates that managers can manage earnings by discretionary accruals during IPOs. However, R&D activities are the method to maintain long-term competitiveness for the information electronic industry. In this paper, we examine insider（blockh...
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| Format: | Others |
| Language: | zh-TW |
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2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92052937710822269873 |