Real Activities Manipulation and the Value-relevance of Accounting Numbers---The Moderating Role of Institutional Shareholdings
碩士 === 國立雲林科技大學 === 會計系研究所 === 100 === Prior studies suggest that there are two coexistent yet unlike to be mutually exclusive motives for managers’ real activities manipulation reporting: opportunistic earnings reporting hypothesis versus informative size-adjusting hypothesis. The former hypothesis...
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| Format: | Others |
| Language: | zh-TW |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87494492614159303122 |