The Influence of Earnings Management on Credit Ratings
碩士 === 中原大學 === 會計研究所 === 100 === This study explores whether earnings management has an effect on credit rating. Due to asymmetric information between managers and outside investors, earnings may be managed for window dressing and then earnings quality may be impacted. Credit rating institutions ar...
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/66982542382560139194 |