Tradeoff between Accounting Discretions and SFAS No. 34: A Study on Earnings Management for Listed Firms in Taiwan
碩士 === 國立高雄應用科技大學 === 會計系 === 98 === This study investigates whether Taiwan’s managers tend to engage in SFAS No.34 or accounting discretions to manipulate reported earnings. Empirical results show that managers determine discretionary accruals and SFAS No.34 simultaneously, and substitute relation...
| 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/61870746485881762777 |