Association between Auditor Independence and Earnings Conservatism:Evidence from Board of Director Characteristics
碩士 === 中原大學 === 會計研究所 === 96 === In view of the successive and worldwide occurrence of financial statement fraud, which makes investors lose confidence in financial reports, countries are sequentially urged to make law for strengthening the responsibility of management level and financial statemen...
Main Authors: | HUEI-YU CHANG, 張慧玉 |
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Other Authors: | Yi-Hsing Liao |
Format: | Others |
Language: | zh-TW |
Published: |
2008
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Online Access: | http://ndltd.ncl.edu.tw/handle/65683952879342144202 |
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