The relationship between BOD governance mechanism and earnings management: the moderating effect of Directors'' and Officers'' Liability Insurance
碩士 === 國立高雄第一科技大學 === 財務管理研究所 === 99 === Before financial scandals of listed companies such as Procomp and Rebar, managers can manipulate earning through the ‘discretionary accruals’. With the market paying more and more attention to corporation governance and quality of financial statement, the ris...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/53316372236263957812 |