A Detection for Earnings Management Using DuPont Analysis: Evidence from Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === This study propose a diagnostic for earnings management based on directional changes in firms’ profit margin （PM）and asset turnover ratios（ATO）. Consistent with expectations, we find that contemporaneous increases in profit margin and decreases in asset turn over...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/79781254068922194475 |