The Relationship between the Use of Financial Instruments under SFAS No.34 and Earnings Management Decisions
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The purpose of this study is to investigate the relationship between the use of financial instruments under SFAS No.34 and earnings management decisions. The sample consists of 840 TSE and OTC listed companies in 2006. This study uses Kothari et al. (2005) method t...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/75652888066004117157 |