The Influence of Adoption of SFAS No.34 on the Earnings Management
碩士 === 國立清華大學 === 計量財務金融學系 === 104 === There are two methods to income smoothing in the past literature, discretionary accruals and derivatives. The relationship between the discretionary accruals and derivatives is substitute. However, after 2006, Taiwan implemented SFAS No. 34, which relating to f...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/35467811629019801818 |