English  |  正體中文  |  简体中文  |  Items with full text/Total items : 69937/69937 (100%)
Visitors : 23023967      Online Users : 437
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/60030

    Title: 新舊承銷制度下首次公開發行公司盈餘管理之比較研究
    Authors: 黃文佳;Huang,Wen-chia
    Contributors: 財務金融學系在職專班
    Keywords: 首次公開發行公司(IPO);盈餘管理;承銷;IPO firms;earnings management;underwriting
    Date: 2013-06-28
    Issue Date: 2013-07-10 12:01:51 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本研究主係探討首次上市(櫃)公司於初次上市(櫃)時(Initial Public Offerings, IPO),管理階層是否會進行盈餘管理行為,並分析在承銷新制及承銷舊制下, IPO盈餘管理程度是否有所差異。

    This paper examines whether the company affect earnings management as IPO and analyzes the difference of earnings management between new and old underwriting system。

    We collect the data of IPO firms’ related information during the period from 2001 to 2008. This paper indicates that discretionary accruals are significant more than 0 in the year and last year of IPO as evidence of highly earnings management under old underwriting system. Therefore, it also appears that discretionary accruals are significantly positive more than 0 in the IPO last year and insignificant in the IPO year under new underwriting system. It means that management has less engaged in earnings management. We find evidence suggesting that insiders have highly possibility of selling self shareholdings under old underwriting system. However, insiders have less tendencies to manage earnings as IPO firms are required to issue new shares to public under new underwriting systems.
    Appears in Collections:[財務金融學系碩士在職專班] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback  - 隱私權政策聲明