The study of avoiding the list of self-interested board of directors－Evidence from different earnings management methods
碩士 === 國立臺北商業大學 === 會計財稅研究所 === 107 === This study examines whether self-interested board of directors in loss companies has more accrual-based earnings management or real earnings management to avoid re-listing in the next period. The empirical results show that: In order to avoid being listed on t...
| 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/8679t6 |