Earning Management and the Information of Earning Announcement Timeliness
碩士 === 國立臺北大學 === 金融與合作經營學系 === 102 === This study examines the relationships of earnings management (EM) and earning announcement timeliness. We use discretionary accruals (DACC) to measure the EM. First, we verify the result of prior study, a good news early, bad news late relation. The empirical...
| 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/57467172047907527283 |