Accrual-Based, Real Earnings Management and the Value-relevance of Earnings.
碩士 === 輔仁大學 === 會計學系碩士班 === 98 === This study is to focus on examining the relation between accrual-based earnings, real earnings management and value-relevance of earnings. This study uses cross-sectional Jones Model to measure the accrual-based earnings management. To capture real earnings managem...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65336575798852999489 |