A Study on the Relationship between Complementary Measures of Expensing Employee Bonus Plan and Earnings Management
碩士 === 國立中山大學 === 企業管理學系研究所 === 97 === Based on the Statement of Financial Accounting Standards No.39, the employee bonus plan is treated as an expense item rather than earnings distribution of a firm. The empirical study examines the relationship between complementary measures of expensing employee...
| 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/fcb434 |