Impact of Managerial Overconfidence on Earnings Management --- The Moderating Roles of Accounting Conservatism
碩士 === 國立中興大學 === 會計學研究所 === 107 === This study examines the relationship between managerial overconfidence and earnings management, and considers the moderating effect of accounting conservatism. Prior literature show that earnings management may impair the firm value, but also show that psychologi...
| 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/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5385007%22.&searchmode=basic |