Financing Constraint, Earnings Management Strategies, and Patent Investment Strategies
碩士 === 國立成功大學 === 會計學系 === 103 === This paper examines how financial constraint and earnings quality affect innovation strategies. Previous literatures document that earnings management mainly affects accounting information quality. Financial constraint may motivate managers to manage earnings. Mana...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/64507661401534489355 |