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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2015
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Online Access: | http://ndltd.ncl.edu.tw/handle/22127610266791483006 |