The relationship between employees bonus expense and earnings management

碩士 === 國立政治大學 === 會計研究所 === 98 === Statement of Financial Accounting Standard No.39 has beening implemented since year 2008, and it is a mandatory requirement for the company to recognized employee bonus as an expense rather than as a surplus of assignment. Therefore, the management m...

Full description

Bibliographic Details
Main Author: 林韋妘
Other Authors: 梁嘉紋
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/56848230451468717116