The Association between the Corporate Ownerships and the Accrual Mispricing
碩士 === 國立中興大學 === 會計學研究所 === 96 === Accrual pricing is profoundly related to earnings management. When earnings management is severe, financial reports lack credibility and accrual component of earnings isn’t reliable. It makes that stock market misprices the accrual component of earnings. Therefore...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/39561700667296784820 |