當企業導入國際會計準則主管從事盈餘管理的意圖-應用計畫行為理論與道德強度探討
碩士 === 國立彰化師範大學 === 會計學系 === 99 === The company has to follow the regulations of Generally Accepted Accounting Principles (GAAP) when they prepare their financial statements. Apart from the GAAP, they also have to obey the legislations of the country and the country’s environmental culture. Therefo...
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Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/56998572566935305431 |