The Association between Diversification and Earnings Management in Affiliated Business Group: The Impact of Auditor Industry Expert
碩士 === 淡江大學 === 會計學系碩士班 === 106 === After the adoption of IFRS in Taiwan, companies used consolidated statements to replace individual statements as the main financial statement. This study explores whether the industrial diversity of group affiliated companies affect the earnings management decisio...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6ze8hf |