公司年度財務報表中策略性的盈餘基準：選擇性地揭露前期盈餘項目
碩士 === 東海大學 === 企業管理學系碩士班 === 89 === Past literatures about earnings management put emphasis on the relationship between current or future earnings and earnings management, they did not consider that firms used past events to influence financial statement readers’ feelings of current earnings. The m...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/16098115008545561042 |