The Effects of Financial Constraints on Earnings Management for Seasoned Equity Offerings Firms
碩士 === 東海大學 === 財務金融學系 === 103 === We document that financing constraints will influence manager’s choice between alternative accruals and real earnings management mechanisms in the SEO year. Overall, our paper provides evidence that suggests that financing constraints will increase impact using of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/u5kvbq |