... shareholder of PCCW (PCRD 2008). going private buyout firm value business ethics minority shareholder protection PCCW If a company is to be privatized by way of a scheme of arrangement, an announcement must be made pursuant to Section 166 of the Companies Ordinance ( Company Registry...

... comments from the editor, an associate editor, and three reviewers. They were instrumental in developing this final version of the case. 2013 earnings management accounting discretion business ethics financial reporting expense reclassification International Financial Reporting...