The Information Content of Discretionary Accruals
碩士 === 中原大學 === 會計學系 === 88 === Discretionary accruals play an important role in determining the behavior of reported earnings. Since discretionary accruals are subject to management’s manipulation, past researches focused on the role of discretionary accruals in contracting and income smoothing. Th...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2000
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/65042641239725112351 |