The Impacts of Auditor Characteristics and Compensation Components on Earnings Management: Evidence from Amortizations of Insurance Acquisition Costs
碩士 === 國立臺灣大學 === 會計學研究所 === 100 === Unlike studies that use estimated abnormal accruals or loss reverse errors, in this study, I further extend Liu and Liao (2012) by using Deferred Acquisition Costs (DAC) amortization expense as a proxy for managerial discretion to investigate how various extern...
| 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/07856629878211695054 |