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...

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Bibliographic Details
Main Authors: Jia-Rong Jiang, 江嘉蓉
Other Authors: Hsuan Wang
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/bn583r

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