Do firms manipulate earnings before accelerated share repurchases?
Yung-Chin Chiu, Woan-lih Liang
| Year of publication: |
May 2015
|
|---|---|
| Authors: | Chiu, Yung-Chin ; Liang, Woan-lih |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 37.2015, p. 86-95
|
| Subject: | Accelerated share repurchases | Open market repurchases | Earnings management | Sarbanes-Oxley Act | Aktienrückkauf | Share repurchase | Gewinnverwendung | Profit appropriation | Bilanzpolitik | Accounting policy | Internes Kontrollsystem | Internal control |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2014.11.015 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011538253