An Empirical Study of Detecting Effectiveness of Detecting Business Earnings Management Using Cross-Sectional Two-Stage Regressions
碩士 === 逢甲大學 === 會計與財稅研究所 === 90 === The main purposes of the study are to develop a new accruals model which labeled the “WHL model” and to empirically compare the relative examine specification and power effectiveness of Modified-Jones（Dechow et al.,1995）, Margin（Peasnell et al.,2000）and WHL model...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/56472837604875808971 |