Earnings Management about OTC firms
碩士 === 國立臺北大學 === 企業管理學系 === 89 === The study examines whether the companies before entering OTC market expect increases in earnings by manipulating Discretionary Accruals. The Wilcoxon Sign Rank and T tests are adopted to test the change of samples’ DA from 1995-1997. The empirical resul...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99270445198376746661 |