The Evaluation of Alternative Discretionary Accrual Models
碩士 === 國立成功大學 === 會計學系 === 102 === This paper evaluates five discretionary accruals models that are commonly used in detecting earnings management, and identifies those that consistently reflect the nature of a company’s accounting policies. Specifically, this paper sheds light on the models with th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93352164029193953587 |