Audit committee and accrual mispricing
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 100 === Prior research uses ERC (Earnings Response Coefficient) approach to analyze the effectiveness that firms set up audit committee. But, ERC can't appropriately measure the information quality of earnings when the market is not efficient. In this paper, we...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39287192435903418238 |