Expensing Employee Bonus Compensation and Earnings Management:The Role of Corporate Governance
碩士 === 東吳大學 === 會計學系 === 99 === In Taiwan, employee bonus has requested to be recognized as an expense instead of to be the earnings distribution for all the listed companies since January 1, 2008. This new accounting treatment policy resulted in income decreasing, and will probably give the manager...
| 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/41831846591165118706 |