多期損益平穩化行為之決定因素
碩士 === 國立政治大學 === 會計學系 === 90 === Earnings is the simplest and most straightforward indicator of a company’s performance. Therefore, earnings reporting could be a crucial concern for an investor’s decision-making. There are a lot of researches regarding earnings management and income smoothing focus...
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| Format: | Others |
| Language: | zh-TW |
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2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99276325043995257502 |