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    政大機構典藏 > 商學院 > 財務管理學系 > 期刊論文 >  Item 140.119/117575
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/117575


    Title: Information Uncertainty, Earnings Management, and Long-Run Stock Performance Following Initial Public Offerings
    Authors: 陳聖賢
    Chen, Sheng-Syan
    Lin, Wen-Chun
    Chang, Shao-Chi
    Lin, Chih-Yen
    Contributors: 財管系
    Keywords: initial public offerings;information uncertainty;earnings’ management;long-runstock performance
    Date: 2013
    Issue Date: 2018-06-11 18:18:23 (UTC+8)
    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.
    Relation: Journal of Business Finance and Accounting, Vol.40, No.9&10, pp.1126-1154
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1111/jbfa.12046
    DOI: 10.1111/jbfa.12046
    Appears in Collections:[財務管理學系] 期刊論文

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