Audit Quality and Earnings Management by Seasoned Equity Offering Firms
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === We investigate the relationship between audit quality as measured by audit firm size and industry specialization, and earnings management as measured by discretionary current accruals, for companies making seasoned equity offerings (SEOs). Earnings management...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/30985653992435326275 |