Yang, Shuo. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2010. / Includes bibliographical references (p. 47-51). / Abstracts in English and Chinese. / Title Page --- p.i / Thesis/Assessment Committee --- p.ii / Table of Contents --- p.iii / List of Tables --- p.iv / Abstract (English) --- p.v / Abstract (Chinese) --- p.vi / Chapter Chapter 1 --- Introduction --- p.1 / Chapter Chapter 2 --- Background Literature --- p.6 / Chapter 2.1 --- Divestiture Literature --- p.6 / Chapter 2.2 --- Conservatism and Investment Efficiency Literature --- p.9 / Chapter Chapter 3 --- Hypothesis Development --- p.13 / Chapter 3.1 --- Conservatism's Effect on Divestitures through Debtholders Channel --- p.14 / Chapter 3.2 --- Conservatism's Effect on Divestitures through Equityholders Channel --- p.16 / Chapter 3.3 --- Conservatism and Disclosure of Use of Proceeds from Divestitures --- p.18 / Chapter Chapter 4 --- Sample Selection --- p.22 / Chapter Chapter 5 --- Research Design --- p.27 / Chapter Chapter 6 --- Empirical Results --- p.34 / Chapter 6.1 --- Univariate Analysis --- p.34 / Chapter 6.2 --- Timely Loss Recognition and Selling Firm Market Reaction to Divestiture Announcement --- p.40 / Chapter 6.3 --- Timely Loss Recognition and Selling Firm Post-divestiture Performance Change --- p.41 / Chapter 6.4 --- Timely Loss Recognition and Non-disclosure of Use of Proceeds --- p.42 / Chapter Chapter 7 --- Sensitivity Tests --- p.43 / Chapter Chapter 8 --- Conclusions --- p.45 / References --- p.47 / Appendix A Accounting Treatment of Disposal of Assets and Special Items --- p.52 / Appendix B Examples of Divestiture Announcements --- p.56
| Identifer | oai:union.ndltd.org:cuhk.edu.hk/oai:cuhk-dr:cuhk_327165 |
| Date | January 2010 |
| Contributors | Yang, Shuo., Chinese University of Hong Kong Graduate School. Division of Business Administration. |
| Source Sets | The Chinese University of Hong Kong |
| Language | English, Chinese |
| Detected Language | English |
| Type | Text, bibliography |
| Format | print, vi, 80 p. ; 30 cm. |
| Rights | Use of this resource is governed by the terms and conditions of the Creative Commons “Attribution-NonCommercial-NoDerivatives 4.0 International” License (http://creativecommons.org/licenses/by-nc-nd/4.0/) |
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