An Empirical Study of the Relationship between Auditors' Industry Specialization and Real Earnings Management- Evidence from the Listed and OTC Electronic Companies in Taiwan
碩士 === 輔仁大學 === 會計學系碩士班 === 101 === This study is focused on examining the relation between Auditors' Industry Specialization and Real Earnings Management. The sample consists of listed companies from 2008 to 2011. In order to capture real earnings management, this study follows the approach of...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/d7f22x |