The Effect of Industry Expertise and CEO Overconfidence on Earnings Management
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 107 === This paper investigates the effects of industry expertise and overconfidence on earnings management. Distinguishing between real earnings management and accrual-based earnings management, the results provide evidence that CEOs with industry expertise tend...
| 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/gge7bc |