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...
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/14745005420772105922 |