The association between asset write-offs and discretionary accruals: Evidence from the U.S.

碩士 === 淡江大學 === 會計學系碩士班 === 96 === The Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 144, “Accounting for the Impairment or Disposal of Long-Lived Assets” in 2002. This study examines whether earnings management incentives affect the association...

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Bibliographic Details
Main Authors: Yun-Ju Chen, 陳韻如
Other Authors: Chia-Ling Chao
Format: Others
Published: 2008
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