Research on Earnings management of Taiwan central government medical operations funds

碩士 === 東吳大學 === 會計學系 === 103 === Since the inauguration of Global Budget System of the National Health Insurance in Taiwan in 2002, the Taiwan central government medical operations funds may use discretionary medical allowance to manage earnings. To avoid earnings above budget earning that need retu...

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Bibliographic Details
Main Authors: CHEN,HSIAO-YU, 陳孝宇
Other Authors: SU,YU-HUI
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/22127610266791483006