The Effect of Corporate Governance on The Trade-off between Real Earnings Management and Accrual-based Earnings Management
碩士 === 東海大學 === 會計學系 === 102 === This study analyzes the relationship between earnings management and corporate governance mechanisms. Corporate governance mechanisms are defined based on the three main motivations for earnings management proposed by Healy and Wahlen in 1999, and include takeover 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/34454745242547670824 |