Executive Compensation Scheme and Its Impact on Discretionary Provisions:Evidence from U.S. Bank Holding Companies
碩士 === 國立臺灣大學 === 會計學研究所 === 91 === Earnings management is one type of fraudulent financial reporting scheme where management’s desire to meet specific objectives can become a substitute for accurate disclosure. A general problem in large firms stems from the separation of ownership and control. In...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/25884764629633554692 |