Discretionary Accruals, Derivatives and Income Smoothing
碩士 === 國立成功大學 === 會計學系碩博士班 === 90 === This study investigates the use of discretionary accruals and derivatives in income smoothing. Using the 1998-2000 Taiwan’s Top 200 listed companies as the study sample (109 firms) and self-selection simultaneous equations, the empirical investigations show a su...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/48326363728201446753 |