The Relationship of Discretionary Accruals Causing the Difference Between Self-reported and Audited Earnings
碩士 === 輔仁大學 === 會計學系碩士班 === 94 === As commonly observed, there often are gap between self-reported earnings and audited earnings for listed companies (hereafter, AUEE) in Taiwan. This study is aimed to explore what causes this gap. Is it the result of earnings management by the managers (earnings ma...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/78842704701285353233 |