The Effect of Accounting Flexibility onR&D Investment and Advertising Expenditure Choices
碩士 === 國立中興大學 === 會計學研究所 === 95 === Many researches of earning management emphasize on accounting earning management ,e. x. discretionary accruals .The study discusses cutting RD and cutting AD which are the major methods of real earning management, tests the substitution effects between accounting...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/65754859330313671907 |