員工紅利制度與盈餘管理關聯性之研究
碩士 === 國立臺灣大學 === 財務金融學研究所 === 91 === This study examines the abnormal accruals of a sample of 252 listed companies that changed bonus targets partly or totally from cash to stocks obviously. We expect that managers make earnings management to maximize their bonuses when companies start to issue sto...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/78153482449653897514 |