The Earnings Management of Enterpirses in Financial Distress-The Case of Listed Companies in China
碩士 === 東吳大學 === 會計學系 === 96 === This study investigates earnings management of financial distress companies in China. China Securities Regulatory Commission requires that companies with two consecutive losses be categorized as ST companies, which are financial distress companies of this study. Data...
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Format: | Others |
Language: | zh-TW |
Online Access: | http://ndltd.ncl.edu.tw/handle/8h9g56 |