Earnings Management of Newly Listed Firms in Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 81 === The main purpose of this research is to investigate whether entrepreneurs in Taiwan exercise accounting discretion by making income-increasing discretionary accruals in the periods prior to the new listing. This study...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1993
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| Online Access: | http://ndltd.ncl.edu.tw/handle/97098599367824934170 |