The Impacts of Insider Trading on the Choice of Earnings Management
碩士 === 國立中興大學 === 會計學研究所 === 102 === The sample companies are obtained from 2000 to 2012. The purpose of this study is to examine the managers’ choice between classification shifting, accruals-based earnings management, and real earnings management. Additionally, We also shed light on the link betwe...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/31701229160184085957 |