The Relation between Ohlson and Aier’s Modified Cash Accounting and Earnings Management- Comparison of Detection Model of Earnings Management
碩士 === 朝陽科技大學 === 會計所 === 99 === Because of capital market is current, the net income in financial report is an important information when investors evaluate corporate values. The net income consists of two major figures - cash earnings and accrued earnings, and therefore investors may not directly...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/47086340951876694511 |