Stability of institutional ownership and earnings management around convertible bond issuance
碩士 === 國立高雄第一科技大學 === 金融研究所 === 99 === This paper investigates earnings management prior to convertible bond issuance and the impact of institutional ownership stability on earnings management around convertible bond issuance. The result shows that firms increase discretionary accruals around conver...
| 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/70859176492866210121 |