Can earnings manipulation create value?
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- Rong-Ruey Duh & Audrey Hsu & Sidney Leung, 2015. "Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(1), pages 41-67, January.
More about this item
KeywordsEarnings manipulation; intertemporal substitution; design of securities; property rights; moral hazard.;
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2008-01-12 (All new papers)
- NEP-BEC-2008-01-12 (Business Economics)
- NEP-ENT-2008-01-12 (Entrepreneurship)
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