The Association of the Revision of New SFAS No. 10 between Accrual-based and Real Earnings Management
碩士 === 淡江大學 === 會計學系碩士班 === 102 === This research basically focuses on exploring the effect of SFAS No.10 (the Inventories) revised at 2009/01/01 (hereafter, new SFAS No.10) on the way that firms use of earnings management. The empirical sample consists of 9,560 firm-year observations for firms list...
| 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/2rg32e |