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: | , |
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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/52535362860008811360 |