The Impacts of Gender Diversity of Board and Executives on the Choice of Earnings Management
碩士 === 國立中興大學 === 會計學研究所 === 102 === This study first examines whether classification shifting, accruals-based earnings management and real earnings management are substitutes. Then we examine whether the gender diversity of executives and board affect the substitution among the three earningsmanag...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/23520940692873843549 |