Auditor Sanction and Earnings Conservatism relations of discussion
碩士 === 國立高雄應用科技大學 === 會計系 === 99 === The purpose of this study is to examine whether auditor sanction affect the accounting earnings which audited by CPA. Besides, we adopt Basu（1997）’s model to evaluate accounting earnings conservatism and use CHAID to classify the companies whose financial stateme...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/46908853465931038458 |