The Effect of Earnings Quality on Suppliers' Investment Efficiency

碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === This study extends the literature by examining the effect of a firm’s earnings management behavior, as measured by discretionary accruals, on its suppliers’ investment efficiency. By using the association between current investment and future cash flow to measur...

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Bibliographic Details
Main Authors: Yu-HanTsai, 蔡羽涵
Other Authors: Jen-Fanf Chan
Format: Others
Language:en_US
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/64438062185749133173