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    题名: The informational and Strategic Impacts of Real Earnings Management
    作者: Ho,Shirley J.;Sung,Hao-Chang
    贡献者: 政大經濟系
    关键词: Real earnings management;Incomplete information;Price manipulation;Cross-shareholding;Tunnelling
    日期: 2012-10
    上传时间: 2013-09-16 16:06:48 (UTC+8)
    摘要: 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.
    關聯: Annals of Economics and Finance, 13(2), 363-387
    数据类型: article
    显示于类别:[經濟學系] 期刊論文

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