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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| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/60154067375515063079 |