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...
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/61543590472232532421 |