Earnings Management using Affiliated Transactions
碩士 === 國立臺灣大學 === 會計學研究所 === 97 === This thesis examines if firms use affiliated transactions to manage earnings by classification shifting. Classification shifting involves reporting revenues, expenses, gains, and losses on a different line in the income statement than they should properly appear u...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/39031603830222220709 |