An Empirical Evaluation of Accrual Prediction Models Utilizing Consolidated or Parent-only Financial Statements
碩士 === 中原大學 === 會計研究所 === 93 === This study investigates the relative ability of various accrual models in detecting earnings management. Prior research shows that extant discretionary accrual models are misspecified when applied to firms with extreme financial performance. Therefore, we focus on th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/24098101261299130858 |