The study of accounting conservative characteristic and behavior of income smoothing in company
碩士 === 東吳大學 === 會計學系 === 95 === This study as a view of accounting conservative characteristic, reinspect the behavior of income smoothing in company. The conservatism is the different confirmation degree of the revenue and expense. The company with higher conservative characteristic will be res...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/69797704409797049402 |