Tradeoff of Classification Shifting, Real Earnings Management, and Tax Reporting Aggressiveness for Listed Firms in Taiwan
碩士 === 國立高雄應用科技大學 === 會計系 === 103 === This study aims at investigating the tradeoff of classification shifting, real earnings management, and tax reporting aggressiveness for listed firms in Taiwan. First, we use the unexpected core earnings of McVay’s(2006) model to measure classification shifting....
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/90500215797034992214 |