Disclosures of Material Internal Controls Weakness and Earnings Management
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === In this study we investigate the effect of disclosing weakness in internal control over financial reporting on accruals quality. For 170 firms in each of material weakness firms and non-material Weakness (control) firms per year from 2000 to 2007, the pooled cross...
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/18744922125354220595 |