Fair Value Accounting and Earnings Quality: Evidence from the Adoption of New Accounting Standards in China
碩士 === 元智大學 === 商學碩士班(會計學程) === 100 === The purpose of this study is to investigate whether fair value measurement serves as a function for managers to engage in earnings management in China. Prior studies prove that financial reporting quality can be traced to the reporting incentives of managers....
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/08818362816917357371 |