Accounting Flexibility,Earnings Management and Value-Relevance of Financial Statement.
碩士 === 輔仁大學 === 會計學系碩士班 === 99 === This study investigates the impact of corporate accounting flexibility on the value relevance effects of different earnings managements. This study uses the net operating assets over sales ratio to measure the company's accounting flexibility (Barton and Simko...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20333030928502228817 |