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: | Bo-Kui Chen, 陳伯魁 |
---|---|
Other Authors: | Jhao-lan Wang |
Format: | Others |
Language: | zh-TW |
Published: |
2011
|
Online Access: | http://ndltd.ncl.edu.tw/handle/65522686058076102197 |
Similar Items
-
Deferred Tax Asset Valuation Allowance and Earnings Informativeness
by: Yun RuPeng, et al.
Published: (2018) -
Earning Management and Allowance for Deferred Tax Asset
by: Chang, Chih-Yi, et al.
Published: (2001) -
A Testing for Income Smoothing of Valuation Allowance of Deferred Tax Assets
by: Chia-Jen Chen, et al.
Published: (2007) -
A Study of Discretionary Decision on Valuation Allowance of Deferred Tax Assets
by: Po-jung Tung, et al. -
The Determinants of Allowance for Deferred Tax Asset
by: Yu-chuan Wang, et al.
Published: (2009)