A Study of the Relationship between Auditors’ Conservatism and Earnings Management：An Application of Self-selection Model
碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === In this study I examine the relationship between the level of external auditors’ conservatism and earnings management after Big 4 CPA firms have merged for a sample of listed firms in Taiwan from 2003 to 2007. There are two hypotheses about managerial discretion...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95187888032392428143 |