The Effect of R&D Intensity and Information Disclosure & Transparency Rankings System on Real Earnings Management---Taking R&D Cutting as an Example

碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 97 === R&D is one of key aspects for keeping enterprise’s competitive capacity, However,the uncertainly benefits, long-term and time deferred results of R&D might cause the manager to sacrifice those plans for R&D which are innovative and have long-term...

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Bibliographic Details
Main Authors: Pei-Chun Chen, 陳佩君
Other Authors: 許永聲
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/6kg4zx