Financial asset impairment, earning management, and corporate governance.
碩士 === 淡江大學 === 會計學系碩士班 === 96 === This paper examines whether earnings management motives affect the association between financial asset write-offs (i.e., big bath, incoming smoothing) and discretionary accruals. This study also aims to explore whether the strength of corporate governance structur...
| 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/53970906642739002473 |