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...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
|
Online Access: | http://ndltd.ncl.edu.tw/handle/m3tzfu |