Internal Control and the Pricing of Earnings'' Components
碩士 === 國立中央大學 === 會計學研究所 === 99 === This study examined whether there is a linkage between internal control quality and pricing of discretionary accruals. We selected 2,297 public listed and OTC companies from 2004 to 2009 in the United States as the research samples to conduct the empirical analy...
| 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/95704339761000974943 |