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...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/85536869303606325558 |