The effect of pension disclosure readability on real earnings management
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === The purpose of this study is to examine the relationship between pension disclosure quality and real earnings management. Following Li (2008), we employ readability index to measure the pension disclosure quality. The empirical results show that lower readability...
| 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/59369731189107896147 |