Global ETD Search

11	企業更名與實質交易關聯性之研究 / On the association between corporate name change and real earnings management 江永鈺 Unknown Date (has links) 公司名稱不僅僅是識別的代號，還具有深切的意義存在，且更名還需花費很大的成本、面對原有客戶流失的風險，故企業更名背後的真正涵義是值得深入探討的。本研究旨在探討在CRSP有更名紀錄之美國上市公司，是否會透過實質交易或裁決性應計之方式進行盈餘管理。除了比較更名前後盈餘管理程度之差異，同時也以更名公司為實驗組，並選取未更名公司作為對照組，檢測在更名後，更名公司與未更名公司之盈餘管理程度是否有顯著差異。另外，為額外分析不同類型的更名原因，是否會採取不同的盈餘管理方式，依不同標準選取以下二類之更名公司：第一類為因業務範圍改變而更名；第二類為無原因之更名。實證結果發現，更名公司在更名後，比起更名前及未更名公司，可能有以操縱銷貨來壓低現金流量、透過過量生產以降低銷貨成本的實質交易行為，進行裁決性應計項目之盈餘管理也較為嚴重。額外分析不同原因的更名公司之實證結果則發現，無原因之更名公司在更名後，進行實質交易之情形較業務範圍改變之更名公司嚴重。 / This study investigates the impact of corporate name changes on earnings management. We examine earnings management behavior in the period leading to the passage of name change effective year and in the period following the passage of name change effective year, focusing on both real earnings management and accrual-based earnings management. To make further investigations, we conduct analysis of firms that change name because of broader or narrower focus the firm’s scope of business versus firms that change name with no reason. The empirical results show that name change firms use more accruals and real earnings management after name changes when compared to similar firms. Furthermore, we also find that firms change name with no reason tend to adopt real earnings management when compared to the firms that change name because of broader or narrow focus. 企業更名盈餘管理實質交易裁決性應計 Corporate name change Earnings management Real activities manipulation Discretionary accruals
12	The importance of public participation in community development: geographical name change within Makhado Municipality Lukheli, Humbulani Johnson 14 January 2015 (has links) MPM / Oliver Tambo Institute of Governance and Policy Studies Public participation Community development Name change 910.0140968257
13	Faculty Senate Minutes December 5, 2011 University of Arizona Faculty Senate 05 December 2011 (has links) This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center. EcoOps Sustainability Campus Use Policy UITS Promotion & Tenure Time limits on undergraduate course work SBS Masters in Development Practice CALA Sustainable Built Environment
14	Faculty Senate Minutes February 6, 2012 University of Arizona Faculty Senate 06 February 2012 (has links) This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center. Senate Bill SB1474 UA Presidential Search Milton Castillo College of Fine Arts Name change Media Arts BA, BFA Name change Film & TV BA, BFA, Minor College of Education Academic Program Change-Education New program Counseling MA
15	Faculty Senate Minutes February 4, 2013 University of Arizona Faculty Senate 04 February 2013 (has links) This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center. Senate Task Force on Race Equity Campus Construction Scholarship of Teaching & Engagement Breakfast with the President State-of-the Student Event New Degree Program Educational Leadership & Policy, PhD eSociety, BA Name Change Regional Development BS Urban & Regional Development BS
16	Vnitrostranické debaty o dalším směřování KSČ(M) v letech 1989 - 1993 / The internal debates about the future direction ofKSČ(M) in the years 1989-1993 Zítek, Michal January 2012 (has links) Michal Zitek: The internal debates about the future direction of the KSČ(M) from 1989 to 1993 The aim of this thesis is to offer a comprehensive look at the debates that took place within the Communist Party and aimed to transform into a modern left- wing party. Work will familiarize you with some debates and opinion- platforms that arose in these discussions.
17	Faculty Senate Minutes November 5, 2012 University of Arizona Faculty Senate 05 November 2012 (has links) This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center. Marc Miller interim Law School Dean Pima County College SPBAC Strategic Plan draft annual state budget request Sequestration PAC-12 Shared Governance Memorandum Department of Sociology School of Sociology Tobacco-Free policy Provost Search task force to study career track options Non-tenure Track options New degree program Care, Health & Society SBS Criminal Justice Studies

Page generated in 0.0415 seconds