Analyses of the Behavior, Tools and Recovery of Earnings Management in Banking of Taiwan
碩士 === 中原大學 === 會計研究所 === 89 === Abstract This study identified earnings management to meet each of three thresholds: avoiding earnings losses, sustaining last year’s earnings performance, and exceeding mandatory management forecast errors. We explored the behavior of earnings management in ban...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24137769693677380465 |