The Relation between Investor Sentiment and Earnings Management

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === The aim of this paper is discussing whether accruals items (discretionary accruals items) will affected by investor sentiment, and further discussing whether managements will use sentiment as a manage tool to do earning management by accruals items or discreti...

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Bibliographic Details
Main Authors: Tsai, Ya-Huang, 蔡雅凰
Other Authors: Lin, Y.C. George
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/48252311659845424765