Why Managers do Earnings Management before Stock Splits Announcements？
碩士 === 國立東華大學 === 會計與財務金融碩士學位學程 === 98 === This paper examines the relationship between the pre–split abnormal accrual and post–split abnormal returns with data from CRSP, proposing two hypotheses: reinforcing signals hypothesis and opportunism hypothesis. We find the moderate upward earnings can re...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10159090446473729202 |