An Investigation of Taiwan Listed and OTC Companies’Earnings Management Behavior
碩士 === 中原大學 === 會計研究所 === 90 === This paper tests whether Taiwan listed and OTC companies would management earnings commonly. We refer to pooled cross-sectional distribution approach that is the methodology for identifying earnings management developed by Burgstahler and Dichev(1997) and Degeorge, P...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/07720914328291849169 |