Multinational Analysis of Earnings Management and Earnings Quality — Evidence from Taiwan and US Market
碩士 === 國立交通大學 === 財務金融研究所 === 97 === This thesis mainly uses the mode proposed by Ball and Shivakumar (2008) to assess the offsetting earnings management effect caused by higher request standard of earnings quality under different market conditions. We measure the extent of earnings management via a...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/18347005104341291500 |