The Impact of Audit Quality and Financial Statement Fraud on the Choice of Earnings Management Behaviors
碩士 === 國立中興大學 === 會計學研究所 === 100 === This paper will discuss the substitution among accrual-based earnings management and real earnings management. Moreover, take the firms which had the fraud as our samples from 2004 to 2010 in Taiwan Stock Exchange based on the timing of the fraud event, and then...
Main Authors: | Pei-Shih Nian, 粘佩詩 |
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Other Authors: | 許永聲 |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/23761043208892970377 |
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