A Study on the Relationship between Financial Report Lag and Accrual-Based, Real Earnings Management
碩士 === 南台科技大學 === 會計資訊系 === 99 === The aim of this study is to examine whether the relationship between and real earnings management with accrual-based. Following Lee and Son (2009), we partition financial report lag into two separate parts: audit report lag and discretionary report lag. To capture...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
100
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| Online Access: | http://ndltd.ncl.edu.tw/handle/47195591591460390352 |