Key Audit Matters and Real Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 106 === Taking listed firms from 2014 to 2017 as the sample of study, this study explore the relationship between the disclosure of key audit matters and real earnings management. Following Cohen and Zarowin (2010), this study combines three real earnings management index...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/8ha8uy |