Under earnings pressures, the impact of financial expertise and earnings management: accrual earnings management and real earnings management
碩士 === 國立中央大學 === 會計學研究所 === 100 === In 2002, the SEC issued its proposal on 407, including a tentative and restricted definition of a financial expert, which raised lots of concerns. To accommodate these concerns, the SEC expanded the definition of a financial expertise in 2003. Under this situatio...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/86340025051149176057 |