Indications and Consequences of Accounting Restatements: Evidence from Taiwan
博士 === 逢甲大學 === 商學研究所 === 100 === This study first examines the association between the occurrence of accounting restatement and accrual-based earnings management. Using TWSE/GTSM-listed companies that had already announced restatements from 2001 to 2011 as the restating sample and further partition...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/cg6343 |