Substitution And Complementary Effects Of Accrual-Based Earnings Management And Real Earnings Management
碩士 === 國立中正大學 === 企業管理研究所 === 100 === We examine whether firms simultaneously use accrual-based earnings management (AEM) or real earnings management (REM) to engage in earnings management. Our findings, using five measures of REM, such as cash flows from operations, R&D expenditures, SG&A e...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/62651068725109938870 |