衍生性金融商品影響盈餘管理決策之探討-以電子業為例

碩士 === 中國文化大學 === 會計研究所 === 90 === This research is targeting on the public trading electronic companies listed on the Taiwan Stock Exchange Corporation for the period between 1998 and 2000. It tries to discuss the managers using derivatives and discretionary accruals as partial substitutes for smoo...

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Bibliographic Details
Main Authors: Yi-chun Lin, 林怡君
Other Authors: Yann-ching Tsai
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/30175979224582722537