The Impact of Convergence to IFRSs on Earnings Management-The case of Inventory Costs
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 102 === In our research, we want to know whether managers use overproduction to manipulate earnings before and after IFRS was implemented. We use ROA as our threshold of suspect year sample and use multiple regression to analyze it. Our results show insignificant...
| 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/s7z257 |