The Impact of Earnings Management on Productivity
碩士 === 國立成功大學 === 國際企業研究所碩博士班 === 93 === After SFAS 2 requires firms to expense their R&D expenditure, some academics consider that R&D budgets would become one tool that managers would use to manage short-term earnings upward to meet the expectations of analysts and shareholders. In fact,...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/25314797249861740731 |