淡江大學機構典藏:Item 987654321/103338
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62797/95867 (66%)
造訪人次 : 3745027      線上人數 : 487
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/103338


    題名: Earnings Management, Investor Type and Firm Performance of Private Placements
    其他題名: 盈餘管理、應募對象與私募發行公司之長期績效
    作者: 湯惠雯
    貢獻者: 淡江大學保險學系
    關鍵詞: Accrual-based earnings management;investor type;private placement;real earnings management;strategic private placement;應計基礎盈餘管理;應募對象;私募發行;實質盈餘管理;策略引資
    日期: 2016-03
    上傳時間: 2015-06-18 13:45:41 (UTC+8)
    出版者: Journal of Financial Studies
    摘要: This study investigates the determinants of accrual-based earnings management and real earnings management (REM), and explores the influences of these earnings management activities on post-issue performance of private placements in Taiwan. The results show that investor type influences a firm’s REM activities before a private placement. Compared with discretionary current accruals, REM leads to significantly reduced long-term performance. Notably, the relationship between pre-issue REM and long-run performance is significantly negative for non-strategic private placement firms, whereas the relationship is insignificant for strategic private placement firms.
    本研究檢測臺灣上市櫃公司私募發行前盈餘管理的決定因素及其對後續經營績效的影響。研究發現,策略引資與非策略引資公司在發行前具有顯著不同的實質盈餘管理。相較應計基礎盈餘管理,實質盈餘管理對發行後長期績效的負向影響更顯著。非策略引資公司的實質盈餘管理對長期績效具顯著負向影響,但此影響在策略引資公司不顯著。
    關聯: Journal of Financial Studies 24(1), p.55-102
    DOI: 10.6545/JFS.2016.24(1).3
    顯示於類別:[風險管理與保險學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    Earnings Management, Investor Type and Firm Performance of Private Placement.pdf614KbAdobe PDF3檢視/開啟
    index.html0KbHTML236檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋