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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

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题名:	Information Uncertainty, Earnings Management, and Long-Run Stock Performance Following Initial Public Offerings
作者:	陳聖賢 Chen, Sheng-Syan Lin, Wen-Chun Chang, Shao-Chi Lin, Chih-Yen
贡献者:	財管系
关键词:	initial public offerings;information uncertainty;earnings’ management;long-runstock performance
日期:	2013
上传时间:	2018-06-11 18:18:23 (UTC+8)
摘要:	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.
關聯:	Journal of Business Finance and Accounting, Vol.40, No.9&10, pp.1126-1154
数据类型:	article
DOI 連結:	http://dx.doi.org/10.1111/jbfa.12046
DOI:	10.1111/jbfa.12046
显示于类别:	[財務管理學系] 期刊論文

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档案	描述	大小	格式	浏览次数
Chenetal2013.pdf		288Kb	Adobe PDF2	367	检视/开启

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