IFRS adaption and earnings management: The case of construction industry
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This paper aims to examine managers’ earnings management behavior in construction industry before/after the adoption of IFRS in Taiwan. The proxies of earnings management are follow Dechow et al. (1995), Roychowdhury (2006) and Dechow et al. (1996). Real earnings...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/8xkybp |