Accrual-based and real earnings management activities around initial public offerings
碩士 === 開南大學 === 會計學系 === 100 === The objective of this study is to examine accrual-based and real earnings management activities around initial public offerings (IPO). Consistent with our prediction, we find that IPO firms do engage in both accrual-based and real activities manipulation in the IPO y...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/74110683306515035571 |