Is Abnormal Real Earnings Management A Top Priority in Earnings Management Strategies?
博士 === 國立成功大學 === 會計學系 === 104 === This paper examines how managers use earnings management strategies and the sequence between accrual-based and real earnings management. Based on a sample of U.S. publicly held companies during the period between 1992 and 2015, this paper documents that managers us...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/zqse76 |