Discretionary Accruals, Derivatives and Income Smoothing
碩士 === 國立成功大學 === 會計學系碩博士班 === 90 === This study investigates the use of discretionary accruals and derivatives in income smoothing. Using the 1998-2000 Taiwan’s Top 200 listed companies as the study sample (109 firms) and self-selection simultaneous equations, the empirical investigations show a su...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
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| Online Access: | http://ndltd.ncl.edu.tw/handle/14934429453084204363 |