The Relationship between CPA’s First Issuance Going Concern Opinion and Accrual Earnings Management

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 103 === This research is to detect the relationship between company manipulating accrual earnings on finance report before, between and after receiving Going Concern Opinion. This study hopes to provide useful information to assist stakeholders to evaluate the qualit...

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Bibliographic Details
Main Authors: Mei-Ling Hsu, 徐梅齡
Other Authors: Shaio-Yan Huang
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/w33682