Real Earnings Management and Long-Term Operating Performance:The Role of Reversals in Discretionary Investment Cuts
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 105 === The purpose of this study is to examine whether a reversal of an abnormal cut in discretionary investment is reflective of real earnings management (REM), and the relation between real earnings management and future operating performance. It’s probable th...
| 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/bn583r |