The Pricing of Discretionary Accruals-Performance Measure Hypothesis、Opportunistic Accrual Management Hypothesis and Noise Hypothesis-
碩士 === 中原大學 === 會計研究所 === 90 === The purpose of this study is to explore the attributes of discretionary accruals (thereafter “DAs”) under different earnings management behaviors. The attributes includes forecast relevance, serial relation, and value relevance. Prior research studied by Guay, Kot...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/63939226341862373655 |