Earnings Management before Seasoned Equity Offerings: Study from the Deferred Tax Asset Valuation Allowance
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 99 === This paper examines the relationship between the level of pre-SEO deferred tax asset valuation allowance and the firms’ characteristic through 2000 to 2009 form listed company in Taiwan, how investor’s reaction in SEO announce and the post-SEO long-term perfo...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65522686058076102197 |