The Disposal of Assets to Manage Earnings after the Prohibition of Asset Impairment Reversals in China
博士 === 國立臺灣大學 === 會計學研究所 === 101 === Firms that experience asset impairment generate a reverse account to determine the extent of impairment. If the accounting standards permit the reversing of a previously recognized impairment loss, this reversal provides an opportunity for earnings management. In...
| 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/91750206466182264782 |