The Relationship between Internal Control、Legal Environment and Income Smoothing: An Empirical Study of Listed Corporations in China
碩士 === 國立政治大學 === 會計研究所 === 101 === This thesis investigates the relationship between internal control、legal environment and income smoothing. The research sample is based on all listed China companies in Shanghai and Shenzhen Securities Exchange during 2009-2011. First, The empirical results show t...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/4ht382 |