Earnings Thresholds Effect and Earnings Management
碩士 === 逢甲大學 === 會計所 === 96 === This paper aims to investigate whether firms manage earnings to meet or exceed previous period earnings. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange and Gretai Securities Market with fiscal year ends between 2000 a...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/71438677782004713215 |