Real Activities versus Accrual-based Earning Management in Family Firms
碩士 === 國立雲林科技大學 === 會計系 === 105 === Managerial strategic earnings reporting can be implemented through accounting accruals and/or real activities manipulation. The earnings management of firms can be divided into accrual-based earnings management and real earnings management. Based on the listed fir...
| 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/ygj36g |