Joint Tests of Earnings Management, Investors’ Sophistication, and Market Reaction through Asset Impairment
碩士 === 淡江大學 === 會計學系碩士班 === 95 === This paper investigates the determinants of asset write-offs regulated under the Statement of Financial Accounting Standards (SFAS) No. 35, “Accounting Treatment of Asset Impairment.” In addition, the study examines whether earnings management motives (i.e., “big...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/26070941200753763858 |