The Roles of Institutional Investors and Insiders in Earnings Management Around IPO Firms in Taiwan

The Roles of Institutional Investors and Insiders in Earnings Management Around IPO Firms in Taiwan

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This paper examines the influence of the proportion and stability of insider’s and institutional shareholdings on earnings management after initial public offerings (IPOs) firms in Taiwan, covering data in Taiwan Stock Exchange and GreTai Securities Market from 2000 to 2009. We apply performance-mat...

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Bibliographic Details
Main Authors: Ming-Feng Hsu, Shiow-Ying Wen
Format: Article
Language:English
Published: EconJournals 2015-06-01
Series:International Journal of Economics and Financial Issues
Subjects:
insiders
institutional investors
earnings management
initial public offering
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/31969/352132?publisher=http-www-cag-edu-tr-ilhan-ozturk

Internet

https://dergipark.org.tr/tr/pub/ijefi/issue/31969/352132?publisher=http-www-cag-edu-tr-ilhan-ozturk

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