The association between internal control, marketization and earnings thesholds: an empirical study of listed corporations in China
碩士 === 國立政治大學 === 會計研究所 === 101 === The objective of this study is to examine the association between internal control and the incentives to earnings management. The earnings management is proxied by achieving the earnings thresholds. Two earnings thresholds are investigated, including zero earnings...
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| Format: | Others |
| Language: | zh-TW |
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2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41316189047360316372 |