The Relationship between Directors’ & Officers’ Liability Insurance and Earnings Management Behavior in Different Life-Cycle Stages
碩士 === 中原大學 === 會計研究所 === 107 === This study examines the relationship between the directors’ and officers’ liability insurance (D&OLI) and the earnings management of financial statement based on the listing companies in Taiwan from 2013 to 2017. The results show that companies with D&OLI ha...
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/fthw64 |