The Effect of Directors and Officers Liability Insurance on Real Earnings Management Behavior of Managers

碩士 === 國立臺北大學 === 會計學系 === 103 === Using publicly-available D&O insurance data for public companies in Taiwan from 2008 to 2013, this study examines the effects of directors and officers liability insurance (D&O insurance hereafter) on real earnings management behavior of managers. The empir...

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Bibliographic Details
Main Authors: Chang, Kuo-Hsien, 張國賢
Other Authors: Lee, Jan-Zan
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/76491714894358070849