The Impact of Statement No. 35,"Accounting for the Impairment of Assets", on the Choice of Earnings Management Behaviors
碩士 === 國立中興大學 === 會計學研究所 === 100 === This study examines how No. 35,"Accounting for the Impairment of Assets", which was issued on July 2004 in Taiwan has the effect on the choice of earnings management and the substitution among accruals-based earnings management, real earnings management...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/11389904329793130209 |