Real Earnings Management and Stock Repurchases: The Impact of CEO Discretion

碩士 === 東海大學 === 會計學系 === 101 === Stock repurchases are related to changes in outstanding shares and cash flow of firms. Although investigating whether firms use stock repurchases to manage earnings, previous studies considered only influence of outstanding shares on earnings per share (EPS) and didn...

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Bibliographic Details
Main Authors: Chou, Chia-Hui, 周家卉
Other Authors: Lin, Hsiu-Feng
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/m3tzfu