Developing a cross-sectional discretionary accrual model－from an economic intentions point of view
碩士 === 國立中興大學 === 企業管理學系所 === 96 === Based on the traditional earnings management detecting model, accrual-based measures proposed by Healy (1985) and two-stage regression approach proposed by Jones (1991), we proposes a new cross-sectional discretionary accrual model, labeled the Economic Intention...
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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/68738845966315923918 |