The Effects of Budget Ratcheting on Employee’s Behavior of Earnings Management: An Experimental Study
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === The primary purpose of this paper is to examine how managers manage earnings under different kinds of ratchet budget, symmetry and asymmetry. In addition, this paper also discusses the ratchet effect under different conditions of transitory earnings, existence an...
| 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/62348944868939863048 |