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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/64438062185749133173 |