Family Firms and Earnings Management

碩士 === 國立中央大學 === 會計學研究所 === 99 === This study investigates whether managers engage in manipulating real activities to avoid small losses. I also compare the earnings management mechanisms (i.e., real activity manipulation and accrual management) by which managers use to avoid small losses across fa...

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Bibliographic Details
Main Authors: Jung-ting Chen, 陳融廷
Other Authors: Shou-min Tsao
Format: Others
Language:zh-TW
Published: 2011
Online Access:http://ndltd.ncl.edu.tw/handle/50762360553859565871