Internal Control and Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 100 === The purpose of this study is to examine the effect of internal control on earnings management. This study adopts discretionary accruals based on Kothari et al. (2005) cross-sectional Modified Jones Model to proxy earnings management. Furthermore, this study uses t...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/52535362860008811360 |