Duh, Rong-Ruey; Hsu, Audrey; Leung, Sidney - In: Review of Quantitative Finance and Accounting 44 (2015) 1, pp. 41-67
This study examines whether firms engage in earnings management to overcome government policies on limiting outward foreign direct investment (FDI), and whether their earnings-management behavior is aligned with shareholders’ interests. Using the regulatory setting in Taiwan, where the...
