Do Managers Give Extended Credit to Avoid Reporting Losses ?

碩士 === 國立臺灣大學 === 會計學研究所 === 93 === Similar to Jackson and Wilcox (2000), this study investigates whether managers give extended credit terms at the end of year to accelerate distributors purchases and, as a result, avoid reporting losses. This study also investigate whether this kind of earnings ma...

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Bibliographic Details
Main Authors: Lan-Fen Wang, 王蘭芬
Other Authors: Shui-Liang Tung
Format: Others
Language:en_US
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/u3hsr7