Operating Uncertainty and Earnings Management
碩士 === 國立雲林科技大學 === 會計系研究所 === 100 === Operating environment uncertainty may lead to more volatility in reported earnings, in turn, reduce the relevance and the reliability of accounting information. It is conjectured that the operating uncertainty provides incentives for management to reduce volat...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/04556336951898164720 |