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: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
|
Online Access: | http://ndltd.ncl.edu.tw/handle/8679t6 |