The Effect of Overproduction on Firm''s Subsequent Accounting Performance.
碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === The absorption costing suggests that firms can delay expensing fixed manufacturing overhead by way of overproduction, then, increase current net income. Several studies argue that overproduction may suggest earnings manipulation by capitalizing it into inventory...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/92886628162280760223 |