Evaluating the association of Taiwan Information Disclosure Ranking System and Earning Management - Listed and OTC Firms as an Experimental Group
碩士 === 中原大學 === 會計研究所 === 101 === Since 2003 Taiwan has been adopting Information Disclosure Ranking System to evalu-ate listed and OTC firms’ information transparency. Thus so far, previous studies usually ig-nored marketing factors which impact on earning management, such as corporate governance,...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2013
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Online Access: | http://ndltd.ncl.edu.tw/handle/31326216861309158815 |