How do financial distress company manipulate earnings through board composition and ownership structure
| Autor: | You-Ning Chen, 陳又寧 |
|---|---|
| Rok vydání: | 2002 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 90 This study uses financial distress company as sample, try to investigate if these companies did manipulate earnings before financial distress happened, in order to cheat investors. The empirical evidence suggests that financial distress company did manipulate their earnings and almost through non-operating items the higher of the degree of corporate stock investment activity; board’s director and the manager is the same or closely related the higher; the debt ratio and return on asset; the firm will likely to manipulates earnings |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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