Effect of financial distress on earnings management

碩士 === 國立成功大學 === 會計學系碩博士班 === 101 === This thesis attempts to examine whether the companies occurring the higher possibility of financial distress are more likely to take the earnings management. Based on the Cohen et al. (2008), we divided the earnings management activities into accrual-base earni...

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Bibliographic Details
Main Authors: Yu-YingLin, 林育瑩
Other Authors: Chii-Shyan Kuo
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/80880826625567585744