The Impact of Audit Committee Formation and Structure on Earnings Management Behavior
碩士 === 國立雲林科技大學 === 管理研究所博士班 === 99 === This paper aims to examine the impact of audit committee formation and structure on earnings management. Since Taiwan’s authorities amended the Securities and Exchange Act in early 2006, the official introduction of audit committees has allowed companies to vo...
Main Authors: | Chin-Yuan Chang, 張晉源 |
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Other Authors: | Yu-Chih Lin |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/42917489069399300219 |
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