Accrual-Based, Real Earnings Management and the Value-relevance of Financial Statement - the empirical evidence for China Capital Market
碩士 === 輔仁大學 === 會計學系碩士班 === 99 === This study focuses on examining the relation between accrual-based earnings, real earnings management and value-relevance of the A share companies’ financial statement information. This study uses the cross-sectional Modified Jones Model to measure the accrual-base...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20260025202535022952 |