Asset sales, asset exchanges, and shareholder wealth in China
نویسندگان
چکیده
منابع مشابه
Evidence on Asset Sales and Income Management: Case of Iran
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Due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. The aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on Tehr...
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A model for the evolution of the wealth distribution in an economically interacting population is introduced, in which a specified amount of assets are exchanged between two individuals when they interact. The resulting wealth distributions are determined for a variety of exchange rules. For “random” exchange, either individual is equally likely to gain in a trade, while “greedy” exchange, the ...
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ژورنال
عنوان ژورنال: Review of Development Finance
سال: 2012
ISSN: 1879-9337
DOI: 10.1016/j.rdf.2012.01.002