The Relationship between Institutional Directors and Earning Manipulation
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 103 === This paper investigates the relationship between the system of institutional directors in the TSEC & OTC listed companies and earning manipulation which follows the suggesting model of Kothari et al. (2005) to estimate the discretionary accruals as a prox...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/w3945n |