The relationship between Book-tax differences and Earnings management of China listed Company
碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === The study investigates whether the Book-tax differences and Abnormal Book-tax differences can detect firms that manipulate reporting earnings. We collect Book-tax differences data from companies’ financial reports by Chinese A-share firms listed on the Shangha...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/54647600307545992065 |