Earnings Management to Reach Earnings Threshold : Discretionary Accruals and Non-operating Income
碩士 === 淡江大學 === 會計學系碩士班 === 94 === In a sample of firms listed in Russell 3000, we investigate the behavior of earnings management by discretionary accruals (DA) and non-operating assets (NOA) around earnings thresholds, including positive earnings, earnings of the same quarter in last year, and ana...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39484662017600381566 |