The Impacts of Accounting Flexibility on Strategic Earnings Reporting
碩士 === 國立雲林科技大學 === 會計系碩士班 === 100 === Generally Accepted Accounting Principle (GAAP) allows managers basing on their somewhat professional judgment in order to enhance usefulness in financial statements to reflect the real operating information. However, this discretion also provides managers to us...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/58978907899844800595 |