The Relationship between Earnings Management and Accounting Conservatism in Different Life-Cycle Stage
碩士 === 靜宜大學 === 會計學系 === 99 === Abstract The is no doubt that conservatism is the key principle in accounting. FASB (1980) argued that "it should choose a conservative statement of net income and assets without exaggerated when measure differences occurred." But conservative accounting mig...
| 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/80567736427780826187 |