Real Earnings Management and Cost of Debt: Evidence from Seasoned Bond Offerings
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === This paper examines the association between real earnings management (REM) and seasoned bond offerings (SBO). Many firms rely heavily on debt financing, and thus in order to decrease the cost of borrowing they have incentives to manage earnings upward before...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gerjmz |