Real Earnings Management and Firm's Hedging Decisions
碩士 === 國立暨南國際大學 === 財務金融學系 === 105 === After the passage of Sarbanes-Oxley Act (SOX) and Financial Accounting Standard (FAS) No. 133, firm’s hedging strategies of using derivatives and earnings management have been significantly changed. Prior studies demonstrate that, after FAS No. 133, the effecti...
| 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/kmvm5g |