Chang, Ruey-Dang; Tseng, Yee-Chy; Chang, Ching-Ping - In: Review of Accounting and Finance 9 (2010) February, pp. 65-87
Purpose – The purpose of this paper is to examine whether companies engage in earnings management during the specific years when convertible bonds are issued and redeemed; also to determine if any differences exist in earnings management when convertible bonds are issued domestically or abroad....