AN EXAMINATION OF MEASURING EARNING MANAGEMENT FOR SPECIFIC ACCRUALS
碩士 === 國立臺北大學 === 會計學系 === 94 === Total accruals account is the major measure used in past research regarding Earnings Management. The specific accruals method is not often used in this area. This paper focuses on three earnings-management contexts: equity offerings, merger, and firms avoiding earni...
| 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/47387835282395697047 |