The Effect of the Director and Officer’s Liability Insurance on Earnings Managements
碩士 === 靜宜大學 === 會計學系 === 102 === This study explores the effect of the Directors' and Officers' Liability Insurance on accruals-based earnings management and real earnings management. After insuring the Directors' and Officers' Liability Insurance, the firms will reduce th...
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/94841492952699833183 |