The Effect of Corporate Governance Mechanism on Firm’s Real Activities Manipulation
碩士 === 雲林科技大學 === 會計系研究所 === 99 === Strategic earnings reporting can be implemented both through accounting accruals manipulation and real activities manipulation (i.e., reducing discretionary expenditures, cutting prices to boost sales in the current period, and overproducing to decrease cost of go...
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/26190278351332440587 |