Earnings Management to Meet the Thresholds
碩士 === 國立臺灣大學 === 會計學研究所 === 90 === This thesis investigates whether the executives attempt to manipulate earnings to exceed the following three thresholds when they report earnings. The three thresholds they concern are: (1) to report positive profits, that is, to avoid losses; (2) to sustain recen...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67821017235838251946 |