The Effects of Controlling Rights Deviation on Real Activities Manipulation
碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === Real activities manipulation occurs when managers undertake actions that deviate from the first best choice to increase reported earnings (Roychowdhury, 2006). Most firms in Taiwan have concentrated ownership structure, central agency problem exists inevitably b...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41960195248879370025 |