關鍵字查詢 | 類別:期刊論文 | | 關鍵字:Accrual Abuse

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序號 學年期 教師動態
1 102/1 保險系 湯惠雯 副教授 期刊論文 發佈 Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan , [102-1] :Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan期刊論文Insider Trading, Accrual Abuse, and Corporate Governance in Emerging Markets - Evidence from Taiwan內部人交易、應計項目濫用與公司治理在新興市場中的關係Tang, Hui-wen; Anlin Chen; Chang, Chong-Chuo淡江大學保險學系Abnormal accruals;Control rights;Corporate governance;Earnings management;Family control;Insider tradingAmsterdam: Elsevier BV * North-HollandPacific-Basin Finance Journal 24, pp.132-155NSC 97-2410-H-032-056This study investigates the endogenous relationship between abnormal insider trading and accrual abuse, and explores whether corporate governance affects this relationship. Our results suggest that insiders take advantage of private information on abnormal accruals to time their trading and manipulate accruals opportunistically to mislead the stock market prior to their planned trading. More important, we find that the abuse of inside information for stock trading becomes more serious when a firm's ultimate co
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