Real Activities Manipulation and the Value-relevance of Accounting Numbers---The Moderating Role of Institutional Shareholdings

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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Bibliographic Details
Main Authors:	Yi-Fang Chou, 周儀芳
Other Authors:	Ching-Lung Chen
Format:	Others
Language:	zh-TW
Published:	2012
Online Access:	http://ndltd.ncl.edu.tw/handle/87494492614159303122

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