Exploring the Difference Between Company's Voluntary Disclosure Earning and Financial Statement Earning by Using Benford's Law
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === This study uses the "Benford's Law" to observe the difference between the company's voluntary disclosure earnings and the financial statement earnings, taking the distribution of the first digits and the second digits of the net income...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/2xb52b |