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