Discretionary Accruals, Derivatives and Earnings Management

碩士 === 國立中興大學 === 會計學研究所 === 96 === Under the incentives of managers’ compensation and job security, management may attempt to use any method allowable in accounting rules to manipulate earnings. Previous studies focused on exploring the negative relationship between derivatives trading and discreti...

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Bibliographic Details
Main Authors: Yun-Chien Hsu, 徐韻蒨
Other Authors: 陳俊合
Format: Others
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/85536869303606325558