A Study on The Earnings Management of Companies in Financial Crisis - A Case Study of Real Earnings Management and Artificial Earnings Management
碩士 === 長榮大學 === 經營管理研究所 === 100 === Abstract This study examined whether firms are more likely to use discretionary accruals or non-operating gains/losses to manipulate income before facing financial distress. The sample consists of the companies that financial distress and healthy companies listed...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21296433509197001178 |