Internal Control and Warranty Reserves
碩士 === 國立政治大學 === 會計研究所 === 103 === Prior studies indicate that warranty reserves present two major aspects: a contingent liability and an information signal of growth prospects; in addition, managers use warranty accruals as an earnings management tool to meet earnings targets. In this paper, I hyp...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/64260685186342633305 |