Holding interests of insiders, institutional investors and earning management behavior—A study of semiconductor companies
碩士 === 國立臺灣大學 === 會計與管理決策組 === 107 === This study mainly investigates whether internal shareholding ratio, institutional shareholding ratio and the relative position of industry chain has a prominent impact on earnings management. Samples are from TEJ database, with the Modified Jones Model adopted...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/98rpgr |