The effect of statement No.18 on the Compensation Policy and Earnings Manipulation
碩士 === 中原大學 === 會計學系 === 87 === The pension accounting was implemented in 1995. There still exists some room for discretion. The purpose of this study is to examine whether or not managers adjust the pay combination and (or) manipulate actuarial assumptions to cut down the pension cost and pension...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1999
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20090002650850929015 |