The Relationship between the Real Earnings Management and Seasoned Equity Offerings
碩士 === 長庚大學 === 工商管理學系 === 100 === This thesis attempts to examine earnings management around Seasoned Equity Offerings on real activities manipulation. Following the approach from Roychowdhury, we observe the abnormal cash flow , the abnormal production costs and abnormal the discretionary expens...
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| Format: | Others |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/28136726636577984786 |