A study of the relationship between corporate governance and asset impairment incentives
碩士 === 國立中正大學 === 會計與資訊科技所 === 95 === This study examines the earnings management incentives of impairment and the moderating role of corporate governance. We investigate the relations between the earnings management incentives of impairment and the effects of agency problem, corporate governance st...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/28012438706657629460 |