Applying digit analysis to investigate the cosmetic earnings management behavior on Taiwan and United States stock markets: the role of institutional investors
博士 === 國立臺北科技大學 === 工商管理研究所 === 102 === This study investigates the role of institutional investors on cosmetic earnings management on Taiwan and United States stock markets respectively. Using Benford''s Law, the analysis employs 45,041 and 62,734 positive earnings observations for all pu...
| 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/k8hb8m |