The effect of new Chinese accounting standards and delisting buffer mechanism on earnings management.
碩士 === 國立政治大學 === 會計研究所 === 101 === This study aims to examine whether the implementation of Chinese new accounting standards affects the accrual-based earnings management behavior of Chinese listed companies. To understand whether earnings management behavior of different types of Chinese listed co...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/95671091681956918263 |