A Relationship between Characteristics of Board Structure, Accountant’s Industry Expertise and Earnings Management
碩士 === 中國文化大學 === 會計學系 === 102 === Subprime mortgage crisis in 2007, and trigger financial crisis in 2008, many in-vestor doesn’t trust finance report in Taiwan. Research in earnings management, scholar also judge by “discretionary accruals”. The board is the highest deci-sion-making agency in t...
| 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/32730246726024928076 |