Earnings Management of State-owned Enterprises in China: A Test of the Business Life Cycle Hypothesis
碩士 === 國立彰化師範大學 === 會計學系 === 102 === Abstract In this paper, We use A-share non-financial companies listed on the Shanghai and Shenzhen stock market during 2003-2012 as samples.We investigate the methods of earnings management used in Chinesestate-owned enterprises. Additionally, company life cycles...
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Format: | Others |
Language: | zh-TW |
Published: |
2014
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Online Access: | http://ndltd.ncl.edu.tw/handle/xaukr3 |