Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/99372
DC FieldValueLanguage
dc.contributor.authorTeng-Shih Wangzh_TW
dc.contributor.author林宜勉zh_TW
dc.contributor.authorYi-Mien Linzh_TW
dc.contributor.authorEdward M. Wernerzh_TW
dc.contributor.authorHsihui Changzh_TW
dc.date2018-11-
dc.date.accessioned2020-02-04T05:34:20Z-
dc.date.available2020-02-04T05:34:20Z-
dc.identifier.urihttp://hdl.handle.net/11455/99372-
dc.description.abstractThis study examines the impact of external financing activities on earnings management decisions and further explores the role of enterprise risk management (ERM) as a potential moderating factor in this association. We find that managers use both real-activities and accrual-based earnings management when engaging in equity financing activities. Moreover, when firms have weaker ERM systems, we find that managers are less likely to use real-activities earnings management in their equity financing efforts. Therefore, our policy-relevant findings suggest that weaker ERM systems can signal poor control mechanisms and attract additional investor scrutiny, thus constraining managers' use of real-activities earnings manipulation to harm long-term firm value.zh_TW
dc.language.isoen_USzh_TW
dc.relationInternational Review of Economics & Finance, Volume 58, November 2018, Pages 312-329zh_TW
dc.relation.urihttps://www.sciencedirect.com/science/article/pii/S105905601830114Xzh_TW
dc.subjectEnterprise risk managementzh_TW
dc.subjectExternal financing activitieszh_TW
dc.subjectAccrual-based earnings managementzh_TW
dc.subjectReal activities earnings managementzh_TW
dc.subjectCorporate governancezh_TW
dc.titleThe relationship between external financing activities and earnings management: Evidence from enterprise risk managementzh_TW
dc.typeJournal Articlezh_TW
dc.identifier.doi10.1016/j.iref.2018.04.003zh_TW
dc.awards2018zh_TW
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.languageiso639-1en_US-
item.openairetypeJournal Article-
item.grantfulltextrestricted-
item.fulltextwith fulltext-
item.cerifentitytypePublications-
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