Construction of Earnings Management Detection Model-An Example of Taiwan Listed and OTC Companies
碩士 === 國立成功大學 === 會計學系 === 102 === Our study aims to build a statistical model that provides the probability of earnings manipulation. The probability is estimated by several financial indexes and corporate governance variables from publicly available information of firms. To verify the validity of...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/3bpjty |