Factors Affecting Firm’s Big-Bath and Cookie-Jars Earnings Management: Default Risk and Changes in Institutional Ownership

碩士 === 國立中興大學 === 財務金融學系所 === 107 === The purpose of this paper is to focus on the risk of default affecting earnings management factors, and to explore the reaction of institutional investors and the company''s ultimate long-run performance when the company manages the surplus management...

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Bibliographic Details
Main Authors: Ci-Wu Hunag, 黃麒伍
Other Authors: 徐俊明
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5304010%22.&searchmode=basic