Reexamining the Relationship between the Use of Financial Instruments under SFAS No.34 and Earnings Management Decisions
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The purpose of this study is to use larger sample consisting of 1834 listed companies in 2006 & 2007 to reexamine the relationship between the use of financial instruments under SFAS No.34 and earnings management decisions.. This study adopts Kothari et al. (...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/89516233859066172299 |