Analysis of the Effectiveness of Accrual Models and Market Reactions to Earnings Management through Restatement Events
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 98 === There are three objectives in this research. First, we make a research on that whether the result from modified Jones Model with ROA is a good index of the earnings management amount of a company. Second, we look into the effectiveness of predicting whether a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/31276457004073473049 |