Research on income smoothing and signaling through DTA valuation allowance
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === Prior research has sought to detect earnings management by using accrual measures as proxies for managerial discretion. A few research seeks has sought to detect earning management by using special account or using homogeneous samples. Prior research also indica...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52089842595149403090 |