Tiring Decisions and Tradeoff between Accounting Discretions and No34
碩士 === 國立高雄應用科技大學 === 會計系 === 99 === This study examines the timing and likelihood of accounting discretion and SFAS No.34 for Taiwan’s listed firms to avoid loss. Our empirical results show that managers are apt to exercise accounting accruals rather than No. 34 in the fourth quarter, compared to...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29970060239739852664 |