The Effect Of Firm Characteristics On The Trade-Off Between Real And Accrual-Based Earnings Management

碩士 === 國立臺北大學 === 會計學系 === 100 === The purpose of this study is to examine the correlation between real and accrual-based earnings management under the effects of firm characteristics. This study use abnormal cash flow from operations, abnormal production costs, and abnormal discretionary expenses a...

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Bibliographic Details
Main Authors: Chien, Linhui, 簡綾慧
Other Authors: 薛敏正
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/14745005420772105922