How is board external connectedness related to firm's earnings management?

碩士 === 輔仁大學 === 企業管理學系管理學碩士班 === 101 === In this study we explore how board external connectedness and the condition when firm seeking external financial sources are related to earnings management. We use the level of discretionary accruals gauged by the modified Jone’s model to serve as the metric...

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Bibliographic Details
Main Authors: Tsai, Shin-Fang, 蔡欣芳
Other Authors: Shu, Pei-Gi
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/60648719476576221698