Application of the Theory of Planned Behavior, Ethical Orientation, Organizational Commitment to Explore the Intention of Managers in Earning Management
碩士 === 國立彰化師範大學 === 會計學系 === 105 === In recent decades, the accounting scandal has made the issue of earnings management gradually important. In the past, the researchers often use discretionary accruals as earning management indicator, and rather than explore the psychological factors of earnings m...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qgweuu |