The Relationship between Switch CPAs/Accounting Firms and Earning Management
碩士 === 東吳大學 === 會計學系 === 89 === Abstract Due to self-interest or complying with borrowed contract, managers are resulted in motivate earning management (Watts and Zimmerman, 1978). They want to control earning of financial statements through choices of accounting policy and accrual item...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/84136973240664701172 |