Discretionary Accruals and Flotation Costs of Seasoned Equity Offerings: Evidence from Taiwan
碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === This study investigates the relation between the floatation costs of seasoned equity offerings and accruals. My hypothesis is that higher accruals lead to negative market reaction and higher likelihood of SEO withdrawal. The study sample consists of 492 observa...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/g2r8xe |