Value changes in financial instruments, firm characteristics and earnings management: an empirical study of Taiwan listed companies
碩士 === 國立政治大學 === 會計研究所 === 98 === This purpose of this study is to explore the relationships between value changes in financial instruments, firm characteristics and earnings management. The study includes two parts and uses a sample of the companies (excluding financial firms) listed at the Taiwan...
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/83317539962541510582 |