https://scholars.lib.ntu.edu.tw/handle/123456789/631111
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.author | Chen, Sheng Syan | en_US |
dc.contributor.author | Lin, Wen Chun | en_US |
dc.contributor.author | Chang, Shao Chi | en_US |
dc.contributor.author | Lin, Chih Yen | en_US |
dc.date.accessioned | 2023-05-17T03:49:00Z | - |
dc.date.available | 2023-05-17T03:49:00Z | - |
dc.date.issued | 2013-11 | - |
dc.identifier.issn | 0306686X | - |
dc.identifier.uri | https://scholars.lib.ntu.edu.tw/handle/123456789/631111 | - |
dc.description.abstract | We examine how information uncertainty surrounding IPO (initial public offering) firms influences earnings management and long-run stock performance. For low-information-uncertainty issuers, at-issue earnings' management is positively related to subsequent unmanaged earnings and has no relationship to market reaction to earnings announcement and long-run stock performance following the offering. For high-information-uncertainty issuers, however, at-issue earnings' management is unrelated to subsequent unmanaged earnings and negatively related to market reaction to earnings announcement and long-run stock performance following the offer. The evidence suggests that, on average, managers in low-information-uncertainty firms tend to engage in earnings' management for informative purposes, while managers in high-information-uncertainty firms engage in earnings' management for opportunistic purposes. © 2013 John Wiley & Sons Ltd. | en_US |
dc.language.iso | en | en_US |
dc.publisher | WILEY | en_US |
dc.relation.ispartof | Journal of Business Finance and Accounting | en_US |
dc.subject | Earnings' management | Information uncertainty | Initial public offerings | Long-run stock performance | en_US |
dc.title | Information uncertainty, earnings management, and long-run stock performance following initial public offerings | en_US |
dc.type | journal article | en |
dc.identifier.doi | 10.1111/jbfa.12046 | - |
dc.identifier.scopus | 2-s2.0-84890465002 | - |
dc.identifier.isi | WOS:000328575800004 | - |
dc.identifier.url | https://api.elsevier.com/content/abstract/scopus_id/84890465002 | - |
dc.relation.pages | 1126-1154 | en_US |
dc.relation.journalvolume | 40 | en_US |
dc.relation.journalissue | 9-10 | en_US |
item.openairetype | journal article | - |
item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
item.fulltext | no fulltext | - |
item.grantfulltext | none | - |
item.languageiso639-1 | en | - |
item.cerifentitytype | Publications | - |
crisitem.author.dept | Finance | - |
crisitem.author.parentorg | College of Management | - |
顯示於: | 財務金融學系 |
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