The Trends in Real and Accrual-based Earnings Management：An Examination of the Procomp Effect
碩士 === 輔仁大學 === 會計學系碩士班 === 98 === This study is focused on examining the Procomp effect on the trends in real and accrual-based earnings management. This study adopts the approach of Kothari et al. (2005) to uses ROA-control cross-sectional Jones Model to measure the accrual-based earnings manageme...
| 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/13307321222031471843 |