Earnings management and asset impairments
碩士 === 中原大學 === 會計研究所 === 94 === This paper investigates whether firms that pre-managed earnings doesn't meet the threshold (0 or the prior year's earnings) use asset impairment strategy to influence adoption and amount of asset impairment in order 1) to avoid reporting a loss, and 2) to a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/83326605942043063900 |