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. (...

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Bibliographic Details
Main Authors: Hsieh, Tzu-Hsiang, 謝字翔
Other Authors: Ph.D Fan, Hung-Shu
Format: Others
Language:zh-TW
Published: 2009
Online Access:http://ndltd.ncl.edu.tw/handle/89516233859066172299