The Impacts of Top Management Turnover, Auditor Changes and Qualified Opinions on Financial Distress Firms’ Earnings Management

碩士 === 立德管理學院 === 國際企業管理研究所 === 93 === The results of this study indicate that financial distress firms would conduct earnings decreasing management before its financial crisis, regardless of the auditor change and its qualified opinions. However, the aforementioned phenomena are observed to be more...

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Bibliographic Details
Main Authors: Po-Hao Chen, 陳柏豪
Other Authors: Chang Horng Tsao
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/43884209369113550420