碩士 / 國立高雄第一科技大學 / 財務管理研究所 / 104 / Euro-convertible bond (ECB) has been a main channel for Taiwan companies to finance overseas. In this paper, we studied from January 2000 to December 2015, excluding the financial sector, including the Taiwan OTC listed companies to issue ECB. Finishing the conditions of issue of ECB, ECB and the issuance and earnings management as the link, so as to explore during the Company issued ECB, whether there is evidence of earnings management in order to improve the performance of ECB issued favorable.
This paper is the inference overseas investors on the issue of the company''s past performance and future prospects investments will have a positive opinion of the company.
Our results show that when the company issued ECB, company increase earnings management.
| Identifer | oai:union.ndltd.org:TW/104NKIT5305037 |
| Date | January 2016 |
| Creators | Tien-mi Yen, 顏湉謐 |
| Contributors | Ma-ju Wang, 王瑪如 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 28 |
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