Earnings Management Using Classification Shifting: A Study of the Association between Core Earnings and Discontinued Operations
碩士 === 中原大學 === 會計研究所 === 102 === Most theses related to earning management over the past years have categorized the earning management tools into accruals management and real economic activities. Issues related to the third earnings management tool, Classification Shifting, are much less discussed...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/28582653990788218259 |