An Empirical Study on the Determinants of the Variability of Accounting Accruals
碩士 === 南台科技大學 === 會計資訊系 === 96 === The variability of accounting accruals can be used to estimate managers’ discretionary behaviors, and it also provides a valuable examination on case study of earnings management. Our proposal is to test each relationship among economic factors and discretionary ac...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6j43bf |