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