Do Accrual Accounting Standards Influence the Information Quality of Financial Statements: evidences from 17 countries
博士 === 國立臺灣大學 === 會計學研究所 === 93 === Although accrual-based accounting can improve the temporal discrepancies between revenue and expense recognition found in cash-based accounting and raise the value of financial reporting information, the literature on the subject holds that earnings management beh...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/04728283057418957591 |