Please use this identifier to cite or link to this item:
https://ah.lib.nccu.edu.tw/handle/140.119/60922
DC Field | Value | Language |
---|---|---|
dc.contributor | 政大經濟系 | en_US |
dc.creator | Ho,Shirley J.;Sung,Hao-Chang | en_US |
dc.date | 2012-10 | en_US |
dc.date.accessioned | 2013-09-16T08:06:48Z | - |
dc.date.available | 2013-09-16T08:06:48Z | - |
dc.date.issued | 2013-09-16T08:06:48Z | - |
dc.identifier.uri | http://nccur.lib.nccu.edu.tw/handle/140.119/60922 | - |
dc.description.abstract | We address the informational and strategic impacts of real earnings management (REM) in a two-period oligopoly model with one-sided information. For the strategic impacts of REM, once the demand falls short of expectation, a firm should raise the price instead of cutting it to reach the earnings target. For the informational impacts, to maintain opponents` uncertainty, the privately informed firm could conceal its identity by taking a mixed strategy and setting the first period price to be higher than in the separating equilibrium. Finally, the presence of tunnelling from cross-shareholding firm will enhance the price cut in the second period. | en_US |
dc.format.extent | 376606 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | en_US | - |
dc.relation | Annals of Economics and Finance, 13(2), 363-387 | en_US |
dc.subject | Real earnings management;Incomplete information;Price manipulation;Cross-shareholding;Tunnelling | en_US |
dc.title | The informational and Strategic Impacts of Real Earnings Management | en_US |
dc.type | article | en |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.languageiso639-1 | en_US | - |
item.fulltext | With Fulltext | - |
item.cerifentitytype | Publications | - |
item.openairetype | article | - |
item.grantfulltext | restricted | - |
Appears in Collections: | 期刊論文 |
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File | Description | Size | Format | |
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aef010205.pdf | 367.78 kB | Adobe PDF2 | View/Open |
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