The Associations of Earnings Thresholds,Earnings Management Devices and Behavior
碩士 === 國防管理學院 === 國防財務資源研究所 === 94 === ABSTRACT This research aims to investigate manager’s behavior of applying discretional accruals and financial derivatives to manage Earnings, while the three hypotheses of Positive Accounting Theory are held. This research chose "zero", "reported...
| 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/75263423466137034814 |