The Study on the Using Related Party Transactions in Earnings Management and Tunneling

碩士 === 中原大學 === 會計研究所 === 95 === This research divides related party transactions into three types according to the nature of relationship between related parties and the reporting entities: non-consolidated without investment relationship, non-consolidated with investment relationship and affiliate...

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Bibliographic Details
Main Authors: Hsin-Hui Peng, 彭馨慧
Other Authors: Wei-Heng Lin
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/61543590472232532421