135 Yuan-Tung Road
Yuan Ze University
Analyst recommendation, Cognitive dissonance, Conservatism, Underreaction
Accruals, Managerial opportunism, Managerial optimism, Seasoned equity offerings, Signaling
Accrual-Based Earnings Management; Altman’s Z-Score; Cumulative Earnings Management; Default Prediction Model; Ohlson’s (1980) O-Score; Real Activities Earnings Management
Minority shareholder protection, share repurchase, signaling effect, operating performance, post-repurchase investment
Default prediction model; Accrual-based earnings management; Real earnings management
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capital allocation, corporate governance, diversification discount, financial statement comparability, internal capital market
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