179890
博碩士論文
Tien-mi Yen, 顏湉謐
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 p...